الإفصاح عن المسؤولية الاجتماعية في الشركات المدرجة بالبورصة القطرية
Author
Source
مجلة كلية أحمد بن محمد العسكرية للعلوم الإدارية و القانونية
Issue
Vol. 2, Issue 1 (31 Mar. 2016), pp.65-101, 37 p.
Publisher
Ahmed Bin Mohamed Military College
Publication Date
2016-03-31
Country of Publication
Qatar
No. of Pages
37
Main Subjects
Financial and Accounting Sciences
Abstract EN
Purpose: The purpose of this paper is to measure the extent of corporate social responsibility disclosure (CSRD) made by Qatar listed companies in the Qatar Stock Exchange on their annual reports, and to investigate the relationship between the company’s activity and the level of CSRD.
Methodology: Using content analysis method, 93 annual reports of 31 listed companies examined for three consecutive years (2011-2013) Finding: The results in general showed that all Qatar listed companies have disclosed some of social information in different parts of their annual reports and levels of varying and growing during the years of the study, whilst the most frequently reported areas were Human resource , Community Involvement, Customer Service, Protection the Environment, and others respectively.
The results also showed that all methods of social disclosure (financial and quantitative descriptive) was used by the companies to report CSR information and, although most of these information came in the form of descriptive with limited use of financial method.
This study is sporting the early finding, which was there is significant difference between CSRD levels among different companies sectors.
American Psychological Association (APA)
الزوبيك، فتحي فرج. 2016. الإفصاح عن المسؤولية الاجتماعية في الشركات المدرجة بالبورصة القطرية. مجلة كلية أحمد بن محمد العسكرية للعلوم الإدارية و القانونية،مج. 2، ع. 1، ص ص. 65-101.
https://search.emarefa.net/detail/BIM-1236491
Modern Language Association (MLA)
الزوبيك، فتحي فرج. الإفصاح عن المسؤولية الاجتماعية في الشركات المدرجة بالبورصة القطرية. مجلة كلية أحمد بن محمد العسكرية للعلوم الإدارية و القانونية مج. 2، ع. 1 (آذار 2016)، ص ص. 65-101.
https://search.emarefa.net/detail/BIM-1236491
American Medical Association (AMA)
الزوبيك، فتحي فرج. الإفصاح عن المسؤولية الاجتماعية في الشركات المدرجة بالبورصة القطرية. مجلة كلية أحمد بن محمد العسكرية للعلوم الإدارية و القانونية. 2016. مج. 2، ع. 1، ص ص. 65-101.
https://search.emarefa.net/detail/BIM-1236491
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش.
Record ID
BIM-1236491