أثر حوكمة الشركات على تحقيق المسؤولية الاجتماعية في قطاع التأمين الجزائري : حالة شركات التأمين -saa, caar, caat-

الملخص EN

This paper aims to study the impact of the governance of Algerian insurance companies on achieving the dimensions of social responsibility by examining the status of three of the largest leading companies in the Algerian insurance sector represented by (SAA) , (CAAR) , (CAAT).

In September 2018, questionnaires were distributed on a sample of 34 individuals, between executive officers, financial managers and internal audit managers.

In order to test the hypotheses of the study, the simple and multiple regression and Anova variance models were used.

The results of the study shows that the insurance companies under the study adopted the principles of corporate governance as well as the dimensions of social responsibility, this adoption varies between medium and high, and the existence of a strong impact of the principles of governance’s adoption on achieving the dimensions of social responsibility in the Algerian insurance companies, through the principle of disclosure and transparency, which is the least adopted by the companies under study.

Accordingly, the study recommended maximizing efforts to accelerate and generalize the adoption of governance principles by the entire Algerian insurance sector, particularly the disclosure and transparency dimensions because of its strong impact on the achievement of social responsibility.