الإفصاح المحاسبي عن المسؤولية الاجتماعية في القوائم المالية للمؤسسات الاقتصادية

Abstract EN

This study aims to clarify how the accounting disclosure of social responsibility in the financial statements of economic institutions, where the theoretical framework of both social responsibility and accountability, as well as disclosure of social responsibility, based on the descriptive approach, was addressed Analytically, as for the field side, the assets and costs associated with social activities have been disclosed in the financial statements of Sonatrach- Biskra, following the integration method based on the presentation of financial and social responsibility information in a single report, where These lists in the budget and the table of calculation of results for 2016, this study concluded that the lack of accounting information on social responsibility disclosed in the financial statements prepared by the institution in question to meet the needs of users, leads to the lack of availability Data to evaluate the social performance indicators of the institution.