المسؤولية الاجتماعية و أثرها على الأداء المالي للشركات الصناعية : دراسة تطبيقية في الشركة العامة للسمنت الجنوبية

Abstract EN

The social responsibility of the phenomenon of subject to the views of the multi-form the framework for the development of this concept, which means social responsibility and moral obligation to companies toward the community in which it operates to handle the damage resulting from the implementation of its activities, as well as contributing to environmental protection and development and raise the standard of living for workers and their families, and to improve the quality of the products that provide for clients.

Reflects the financial performance for the performance of companies in the short term, as the basic foundation for the activities of the company, which means the financial performance of an instrument through which to identify the financial situation prevailing in the company during the however a certain period of time, and as a means to stimulate the workers and management to exert more effort in order to achieve results and financial standards better than previous periods.

This study was conducted on one of the most important industrial company under the Ministry of Industry and Minerals in Iraq, which the public Company for Southern Cement , The study aimed to measure the impact of measuring the impact of the areas of corporate social responsibility (Employees development, environmental protection, public contributions, product quality) on the company's financial performance in the short term, that is the reflection of the attention of the company's social responsibility to increase the profitability of the company and expand its market share and increase its ability to borrow from by improving its image while financial and banking institutions.

The study found that all social responsibility activities lead to improved performance of the company in the short term, and on the development of activities of employees are more influential on the company's financial activity, followed by public contributions to the performance of corporate social responsibility activities and then Activity environmental protection and product quality resort Activity The study recommended the need to the attention of the company's own development Employees activities through the provision of accommodation, transport them and increase the number of training sessions, as concern for the development of workers and protect them improve the performance of the company, as well as the study recommended the need to increase the interest of the company to interact with the community through increased services and support for all denominations.