معوقات الإفصاح عن المسؤولية الاجتماعية في تقارير الشركات المساهمة العامة من وجه نظر مدققي الحسابات و إدارة الشركات في إقليم كوردستان-العراق

Abstract EN

The objective of the study is to explain the impact of the accounting elements of sustainability on the financial statements of the participating companies in the Kurdistan Region in order to know the strengths and weaknesses in the reality of disclosure of social responsibility.

The analytical descriptive approach was studied through the study of content, percentages, arithmetic mean, signal test, man-tenni test, crosscall-klass test to reach results.

The weakness of the culture of public shareholding companies in social and environmental issues, for example in the weak role of the media in spreading the culture of social responsibility And the lack of demand for information with social connotations by the stakeholders in the joint stock companies, the weakness of the practice of public shareholding companies to their social and environmental responsibility, the direction of society and the environment, and the impact of disclosure of social responsibility on The General Assembly's shareholders' assessment of the success of the company's management.

One of the most important recommendations of the study is the need for the official bodies organizing the work of companies and local bodies and organizations active in the social and environmental work to issue laws and regulations requiring companies to disclose this