الإفصاح الاجتماعي : متطلباته و آثاره الإيجابية

الملخص EN

Due to the valuable benefits that result from corporate social disclosure practices, it has been recently considered as a very important tool to ensure corporate future, as well as protecting stakeholders’ interests.

In order to develop and improve social disclosure practices, some of accounting bodies and international initiatives have released several standards and guidelines, which require the necessary information that corporate social disclosure should be contain, thus allow discharge of corporate social responsibilities against stakeholders, and meet their claims and their needs in the same time.