دور تكاليف المسؤولية الاجتماعية في تحسين القوائم المالية

Abstract EN

This study aims to clarify the role of social responsibility costs in improving the financial statements.

To achieve this goal, we have made an attempt to study the “cement factory in the Wilayat of Biskra” according to two separate and combined models, given that the issue of social responsibility costs is of importance.

The descriptive and analytical approach has been adopted for familiarity with the study, and a number of results have been reached, the most important of which is that disclosing the costs of social responsibility increases the quality of the financial statements until it costs the institution more additional costs related to social activities.