مستوى الإفصاح عن عناصر المسؤولية الاجتماعية للشركات الصناعية المدرجة في بورصة الجزائر : دراسة تحليلية للتقارير السنوية لشركات الصناعة الصيدلانية

Abstract EN

This study aims to determine the disclosure level for social responsibility elements of industrial companies listed on the Algiers Stock Exchange from 2012 to 2018.

The study revealed that the industrial companies listed on the Algiers Stock Exchange do not disclose the social responsibility elements at the average level of global disclosure for social responsibility.

The study also found a direct relationship between the level of disclosure of social responsibility elements and the age of the company and the number of members of the Board of Directors and an inverse relationship between the level of disclosure of social responsibility elements and financial performance (ROA).

Also, there were no statistically significant differences in the disclosure level of social responsibility elements attributable to the ownership f the company's capital.