معيقات الإفصاح المحاسبي عن المسؤولية الاجتماعية و أهم النماذج و الطرق المقترحة

Abstract EN

The present study aimed at trying to identify the subject of accounting disclosure of social responsibility, through the identification of the subject of social responsibility of the institutions, and how to measure and accounting in addition to the most important methods and models of accounting disclosure, One of the most important findings is the difficulty in measuring activities related to social responsibility, whether the costs or benefits arising from the institution's commitment to carry them out.

To overcome this obstacle, many thinkers and researchers have proposed several models that could be the solution to the ability to measure and accounting and disclosure of social responsibility.