أثر القياس و الإفصاح المحاسبي عن المسؤولية الاجتماعية على الأداء الاستراتيجي للمؤسسة : دراسة استبيانيه بمجمع صيدال

الملخص EN

This study aims to determine the measurement and Accounting Disclosure of the social responsibility on the strategic performance of the companies and to study its effect on the practical reality through the preparation of a questionnaire constituted of two parts, as a tool to collect the data from the sample targeted within SAIDAL GROUP, relying on the program SPSS.

V25 in order to analyze the data statically.

The study concluded that there not a significant statistic impact at the level of (a≤0.

05) of the accounting measure and declaration, for the two dimensions, economic and legal of the social responsibility for the activation the strategic performance of the Group, as a result of the lack of perception of the importance of each of them and this, in spite of the developments occurring in the application of the social responsibility accountancy on a global level.