The role of transparency and disclosure in the adoption of social responsibility dimensions : a case study of Naftal Annaba

Abstract EN

The purpose of this study is to examine the extent of the transparency and disclosure (T&D) and its role on adopting the corporate social responsibility (CSR) practices in the Algerian large companies represented in this study by Naftal, Annaba, this study is based on the random sample method, where 68 samples distributed to executives.

The study founds: a strong impact of the (T&D) practices on adopting the dimensions of social responsibility in the Algerian large company Naftal Annaba in general, especially the economic and legal dimensions.

Accordingly, the study recommends maximizing efforts to generalize and promote the adoption of the disclosure and transparency practices Given its strong impact on the CSR's adoption.