المحاسبة عن المسؤولية الإجتماعية و جودة الإفصاح عنها بالقوائم و التقارير المالية : دراسة حالة الشركات المسعرة في بورصة الجزائر

الملخص EN

This study aimed to know the accountability of SR for companies listed on the Algiers Stock Exchange and the quality of disclosure in the financial statements and reports.

We studied the financial statements and reports for the period from 2015 to 2018 using that descriptive approach and the analytical approach.

The study has concluded, until these companies do not disclose their SR in the financial statements; they are sufficient to disclose them in the financial reports in a different form and level, and that their disclosure is not distinguished by quality.