أنموذج مقترح للإفصاح المحاسبي عن المسؤولية الاجتماعية في الشركات الصناعية باستخدام أسلوب الأهمية النسبية : دراسة تطبيقية في الشركة العامة للسمنت الجنوبية

الملخص EN

This study was conducted in major industrial companies and the Ministry of Industry and Minerals in Iraq, a State Company for Southern Cement, the study aimed to formulate a proposed model for the disclosure of social responsibility in all sectors according to the method of materiality.

The study found the possibility of disclosure of social activities on common lists with the economic activity according to the method of materiality of each item of the balance sheet and expose ongoing operations, as well as the uneven areas often receive social responsibility of the company based on the proportions that were reached.

The study recommended that the existing corporate social performance disclosure using the method of relative importance as a measure to separate the assets of the company for social activity on assets for economic activity and view listings that consolidated financial data and economic information complement social data and information, as well as The study recommended the need to balance the interests of the company in the areas of social responsibility that social responsibility activities complement each other, thus obliging the company advancing all areas and not focus on some of them and neglecting another.