الإفصاح أحد آليات حوكمة الشركات الوطنية النفطية : (دراسة حالة)‎

الملخص EN

This study aims to know the extent of the contribution of disclosure in activating corporate governance within national oil companies, by analyzing the amount of strategic, financial and non financial disclosure made by Sonatrach during the year 2017 through its annual report and financial report.

2017 in order to know the information disclosed by Sonatrach, by using a list to review the disclosure with the help of Gary K.

Meek, Clare B.

Roberts and J.

Index, so we studied the case of Sonatrach and this by analyzing its annual report And its financial report for the year 2017 preparing lists to review its strategic, financial and non-financial disclosures.

In this study, we reached several conclusions, the most important of which is that Sonatrach is interested in disclosing its strategic policy and disclosed only the mandatory financial information and is not interested in voluntary disclosure of its financial information.