واقع تطبيق مراجعة الأداء الاجتماعي في الوحدات الاقتصادي ودورها في تحقيق أهداف التنمية المستدامة: دراسة استطلاعية على المراجعين الخارجيين بالإدارة العامة للرقابة على الشركات والمصارف بديوان المحاسبة الليبي

الملخص EN

This study mainly aimed to identify the reality of the application of social performance audit in economic units and its role in achieving sustainable development goals, and to achieve this, the study relied on the descriptive analytical approach, as a questionnaire containing 48 questions was used, distributed to 50 auditors in the general administration for control of companies and banks in the Libyan audit bureau (comprehensive survey of the study community).

the answers were statistically analyzed using the Wilcoxon test and the (z) test, and the importance of the study stems from the increasing interest in research that dealt with its subject, as it is considered one of the modern means in achieving sustainable development goals, through which the extent to which economic units are committed to their social responsibilities is identified through by contributing to the welfare of society.

among the most important findings of the study: here is an increase in the level of review of the social activities of economic units towards environmental protection, while there is a decrease in the level of review of the social activities of economic units towards (their employees, product quality, consumer protection, community service), and it also has the role in achieving sustainable development goals.

the study recommended the need to increase the interest of external auditors in the general department of companies and banks control of the Libyan audit bureau in reviewing the social activities of economic units towards (their employees, product quality, consumer protection, community service), it also recommended the enactment of legislation obligating companies to disclose the provisions of social responsibility, due to its importance in serving the citizen and the local community and achieving advantages for the company itself.