المحاسبة عن المسؤولية الاجتماعية و التدقيق الاجتماعي

Abstract EN

The importance of social responsibility has becomesignificantnowadays.

In fact, the major institutions are seeking to improve the level of their business as well as the well-being of society by paying attention to social responsibility.

Therefore, it has been given a specialaccountabilitycalled “accountability for social responsibility”, which has specifichypotheses and principles.

Also, it has several records about the social status of the employees in the institution.

Moreover, the institutions have assumedresponsibility in compensating for the damage caused by theiractivities and the resulting pollution.

It bears the responsibility of spreading a culture of social responsibility and commitment to moral and social standards.

The objective of thisstudyis to identify the most important areas of accountability for social responsibility and its objectives, as well as to address the problemsfaced by this process, on the one hand, and to focus on the concept of social auditing, whichworks to highlight the reality of the adoption of social responsibility by business organizations, on the other hand.