This study aims to examine the relationship between the OECD Principles of Corporate Governance on social responsibility accounting disclosure (SRAD) in Jordanian companies listed in the Amman Stock Exchange (ASE). The questionnaire and annual reports were both employed to collect the information from 104 companies in financial, services, and industrial sectors. SmartPLS3 was used to analyse the data. This study found that there is a relationship between the principle of the role of stakeholders, the principle of the rights of shareholders and key ownership functions and social responsibility accounting disclosure at p-value 0.029* and 0.022* (one tail) respectively. While there isn’t a relationship between the other principles with social responsibility accounting disclosure. Therefore, it is recommended that Jordanian government should formulate a policy which will further encourage the listed companies toward social activities and their disclosure. The findings will no doubt be usef