The study investigates the spending on sustainability of social responsibility on the performance of Jordanian insurance companies. The major importance of the study is to understand the impact of implementing spending on social responsibility on the performance of Jordanian Insurance companies. The study adopted a special sampling technique which is the nonprobability technique sample derived from the annual reports. The study grouped the annual reports into various strata according to the categories of social responsibility spending. The researcher used descriptive analyses to achieve the objectives of the study through using E-views (panel test “random and fixed) for testing the hypotheses, also the study consists of (30) Jordanian Insurance companies listed and traded in Amman financial market for five years from 2012 to 2019. The results show that spending on human resource dimension has an effect on return on assets (ROA), return on equity (ROE). Although not on earnings per shares (EPS). On the other side, the environmental dimension has no impact on in ROA, ROE, and EPS.