أبعاد و معوقات محاسبة المسؤولية الاجتماعية و الأساليب المحاسبية للإفصاح عنها

الملخص EN

This study is intended to determine the concept of social and disclosure responsibility accounting, through identifying the important, objectives and the areas in which apply social responsibility accounting, and also the obstacles and problems of SRA.

This study is also intended the valuable benefits that result from corporate social disclosure practices, it has been recently considered as a very important tool to ensure corporate future, as well as protecting stakeholders' interests.

This study is clarify the concept of SRA and the mechanisms and characteristics of them and the foundations for their application, and to identify the historical roots back to them this concept, as well as to clarify the styles of social responsibility measurement.