دور القياس و الإفصاح المحاسبي عن المسؤولية الاجتماعية للمؤسسات لتحقيق تنمية مستدامة : نموذج مقترح

الملخص EN

This article discusses the measurement and accounting disclosure about corporate social responsibility.

The study found that corporate social responsibility has become at present an important tool to ensure sustainability of business and community development by managers with the great development of concepts of measurement and accounting disclosure for corporate social responsibility organizations become accountable by protection workers and environment and health organizations Which committed them to adopt social responsibility policy as a tool to achieve sustainable development of its business and for society.

The study concluded that a model should be built on how to measure and accounting disclosure social responsibility for organizations.