المحاسبة عن أداء شركات الأعمال الخاصة لمسئوليتها الاجتماعية

الملخص EN

The main objective of this study is to attempt to answer the following two questions: (1) is there a need for accounting for corporate social responsibility performance? and (2) how can the corporate social responsibility performance be measured and reported? To answer the first question, seven reasons were discussed, in this study, why accountants should be concerned with measuring and reporting information on corporate social responsibility performance.

Further, ten approaches of accounting for corporate social performance, suggested in the literature, were reviewed in this study to answer the second question.

These approaches of measuring and reporting information on the corporate social performance were grouped into four categories: (1) inventory approach, (2) cost or oulay approach, (3) program management approach, and cost-benefit approach.

The advantages and disadvantages of each of these four groups have been discussed in this study and the researcher concluded that cost or outlay approach is the best approach to be used for accounting for corporate social responsibility performance at this early stage of development of measuring and reporting information on corporate social responsibility performance.

Some recommendations for further research have been suggested at the end of this study.