محددات الإفصاح المحاسبي عن المسؤولية الاجتماعية في الشركات السعودية المدرجة : دراسة تطبيقية

الملخص EN

This study addressed the social responsibility disclosure in one of the largest markets in the Middle East and Arab Region; namely, Saudi Arabia Market, especially after the increasing attention paid by researchers to the social responsibility of companies towards the societies they operate in.

The study aimed to determine the magnitude and introduce determinants of social responsibility disclosure in Saudi Arabia.

Moreover, the study examined the impact of seven variables; company size, company age, company profitability, company leverage, independence of board chairman, family ownership, and industry type.

Further, the study sample comprised 361 firm-year observations during the study period 2007-2011.

We constructed a social responsibility disclosure index consisting of 17 items, and used the content analysis and the multiple regression analysis to examine the sample data.

Consequently, the results indicated that the magnitude of social responsibility disclosure iri the study sample was about 24 %, which is relatively small compared to other countries.

However, this magnitude was found to increase gradually during the study.

The results also indicated that there was a positive significant correlation between company size, company age, industry type and the social responsibility disclosure magnitude.

However, a negative significant correlation was found between company leverage and the extent of social disclosure.

However, no significant correlation was found for the remaining variables.