أثر الإفصاح عن المسؤولية الاجتماعية في الأداء المالي للشركة : دراسة تطبيقية على الشركات المدرجة في سوق دمشق للأوراق المالية

الملخص EN

The research aimed to measure the disclosure of companies listed on the Damascus Stock Exchange on social responsibility, and to test the impact of that disclosure on its financial performance in accordance with the Return on Assets and Return on Equity Indices.

To reach the aim of the research, a list consisting of (70) social responsibility activities was drafted, classified into five main items, namely energy, environment, workers, society and products, then the final financial reports of the (24) companies listed on the Damascus Stock Exchange were reviewed during the period of a year ( 2011) to 2016 to calculate the extent of disclosure of the activities of that list, and to calculate the indicators of financial performance (return on assets and return on equity), and the research hypotheses were examined using a number of statistical methods, which are mono-variance analysis, simple regression analysis, and tracking test.

The research found that the largest level of disclosure of social responsibility was for the industrial sector, and activities related to workers were the most disclosed activities by companies, as it was found that the disclosure of social responsibility positively affects the indicators of financial performance (return on assets and return on property rights ).