The transparency and disclosure among the ِAlgerian insurance sector and its impact on the corporate social responsibility

Abstract EN

Through this study, we aim to shed the light on the transparency and disclosure (T&D) and how it promotes the corporate social responsibility (CSR) practices among the Algerian insurance sector represented in this study by (SAA, CAAR, CAAT Annaba), the study found a medium impact of the (T&D) practices on achieving the dimensions of social responsibility in the Algerian insurance companies Accordingly, The study recommends maximizing efforts to generalize and promote the adoption of the disclosure and transparency practices Given its strong impact on the CSR.