الإفصاح المحاسبي عن المسؤولية الاجتماعية بين النظرية و التطبيق : عرض حالة شركة Ooredoo

الملخص EN

This study aimed to identify the accounting of social responsibility and the reality of disclosure between the theoretical and practical aspects and we have adopted in our study in order to answer to the problematic before the descriptive and analytical approach and view the case of a leading global telecommunications company is a company Ooredoo.

The study has reached a number of conclusions, the most important of which is that social responsibility accounting is used to measure social performance and that it is necessary to disclose it in the financial reports.

The study presented some of the most important suggestions: The need for institutions to pay attention to social responsibility, increase accounting disclosure of social information.