الإفصاح المحاسبي عن المسؤولية الاجتماعية في القوائم و التقارير المالية السنوية : "دراسة تطبيقية على شركات الإسمنت الليبية"

الملخص EN

The main objective of this study is to identify the extent of commitment of Libyan cement companies to disclose social responsibility in the financial statements and reports, A controlled questionnaire was designed to collect primary data, In which we targeted all the financial departments of finance and internal audit, Given the small size of the study population, the researcher adopted the comprehensive survey method, The research has reached a number of findings, the most significant of which are the following: That there is a statistically significant effect indicating the non-compliance of Libyan cement companies to disclose the costs of social responsibility in the annual lists and reports, The research then concluded with a set of recommendations, The need to focus on holding conferences, scientific seminars and specialized workshops, to increase the persuasion of the higher managements of Libyan cement companies of the importance of social accounting and the procedures for its application and its