المحاسبة عن المسؤولية الاجتماعية و التدقيق الاجتماعي

الملخص EN

The importance of social responsibility has become significant nowadays.

In fact, the major institutions are seeking to improve the level of their business as well as the well-being of society by paying attention to social responsibility.

Therefore, it has been given a special accountability called “accountability for social responsibility”, which has specific hypotheses and principles.

Also, it has several records about the social status of the employees in the institution.

Moreover, the institutions have assumed responsibility in compensating for the damage caused by their activities and the resulting pollution.

It bears the responsibility of spreading a culture of social responsibility and commitment to moral and social standards.

The objective of this study is to identify the most important areas of accountability for social responsibility and its objectives, as well as to address the problems faced by this process, on the one hand, and to focus on the concept of social auditing, which works to highlight the reality of the adoption of social responsibility by business organizations, on the other hand.