Abstract
Detailed data concerning firm-level corporate social responsibility initiatives enforced by the Jordan Securities Commission (JSC) were covered in the present study. Panel data from 100 Jordanian firms listed on the Amman Stock Exchange (ASE) in the service and industrial sectors were utilised in this research. The study was undertaken between 2017 and 2018. Beside, data retrieved from the firms' annual reports are presented in this study. The official website of ASE and the websites of each firm involved were sources for the downloaded annual reports. The data was used efficiently by the researchers to establish and compute a corporate social responsibility index involving internal attributes. The corporate social responsibility index comprised three unique attributes, notably "Philanthropy, Community and Environment". Thus, the unweighted corporate social responsibility has an essential feature of "easy for replicable and modifiable" that enabled the researchers to evaluate firms according to an aggregate index score.