المسئولية الاجتماعية و أداء الشركة : دور جودة التقرير المالي و رأس المال الفكري

الملخص EN

This study aims to analyze more deeply and clearly the role of social responsibility in times of crisis.

The study examines whether the role of social responsibility in the corporate performance will depend on its interaction with other basic aspects of the corporate business environment.

In the contemporary economic context, the knowledge aspect represents the most important aspect of the business environment, and the most important elements that represent that aspect are intellectual capital and financial reporting.

Therefore, it can be suggested that the impact of social responsibility on the company's performance will be clearer when considering its interaction with other dimensions of the company's work environment, specifically Intellectual capital, and financial reporting.

To test this argument, data from the Saudi business environment for the year 2020 was collected to explore the relationship between social responsibility and the company's financial performance during the Corona pandemic, and the role of both the financial reporting quality and intellectual capital in that relationship.

The results were largely consistent with the general argument of the study, the results showed that social responsibility does not affect the financial performance, but the interaction between it and both the financial reporting quality and intellectual capital positively affect the financial performance of the company during the pandemic period.

Therefore, the financial reporting quality and intellectual capital play a major role in the extent to which social responsibility affects performance.

The results represent a motivation for the various parties in the business environment to pay attention to the general framework of the company's business aspects when analyzing performance.