انموذج مقترح لبرنامج توكيد الالتزام بمتطلبات المسؤولية الاجتماعية للوحدات الاقتصادية : دراسة تحليلية

Abstract EN

The subject of social responsibility is one of the old and modern issues at the same time as a result of the development in the business environment, which increased with it the accountability pressures on the units, whether by international organizations or stakeholders, which called for the necessity to disclose the social and environmental impacts of the units' activities as well as the economic effects, and other reasons.

That pushes the economic units to disclose their social responsibilities, attract new investments, open new markets, enhance financial performance, improve their relationship with groups of stakeholders, and the desire to abide by legislation and laws to avoid punishment and accountability, so the researcher 'interest in this topic came with the aim of clarifying trends and modern approaches to social responsibility and showing areas of interconnectedness.

Between social responsibility and professional assurance servicesand developing a program that can be guided by the concerned authorities to confirm social responsibility information by adopting a deductive approach.

A set of conclusions have been reached, including that the concept of social responsibility means that economic units carry out mandatory or voluntary activities aimed at solving the problems of society.

Or prevent and reduce their occurrence The negative external effects of its activities and that these activities fulfill some of the requirements of society and may not yield direct economic benefits to the economic units.

And that any negative behavior by the unit threatens the value and legitimacy of the unit.

Therefore, social responsibility reports are an important tool for communicating the unit with its community and maintaining its legitimacy by following various strategies to obtain legitimacy, and reflects the extent of the unit's recognition and awareness of its responsibilities towards society in addition to informing and educating stakeholders about Changes related to the unit's performance activities