مدى اهتمام شركات القطاع الخاص في محافظة دهوك بالإنفاق في مجالات المسؤولية الاجتماعية: بحث استطلاعي لآراء عينة من الجهات المهنية المطلعة على القوائم المالية لشركات القطاع الخاص في محافظة دهوك

Abstract EN

The interest of private sector companies in social responsibility has increased recently, as today it has become a competitive mechanism between companies to attract more customers and clients and obtain a larger market share, and many laws and legislations have been issued by various countries and international organizations to push companies to pay attention to social responsibility, and to reduce the burdens of social responsibility.

Those companies on society, the environment, and the company's human resources.

The research aims to shed light on the importance of the social responsibility of private sector companies, to identify the level of social spending that is included in the financial statements of private sector companies in the governorate of Duhok in the direction of each of the company’s employees, the society in which the company operates, and the general environment surrounding the company, encouraging The private sector companies operating in the governorate of Duhok to increase their contribution to social activities in all their internal aspects towards workers, and external towards the local community and the environment.

To achieve the objectives of the research, a main hypothesis was relied on, according to which the private sector companies operating in Duhok governorate spend in the areas of social responsibility in an acceptable manner.

, which is a community of audit offices in the governorate of Duhok, the offices of organizing accounts, and corporate tax assessors in the Corporate Tax Directorate in Duhok Governorate, and tax assessors in the Directorate of Senior Taxpayers / Duhok office.

The research reached a set of conclusions, most notably, that the spending of private sector companies operating in Duhok governorate in the area of their social responsibility towards their workers is not as required, the spending of private sector companies operating in Duhok governorate in the area of their social responsibility towards society is weak, and this is confirmed by the opinions of a sample Research, (69%) of the individuals in the research sample are not satisfied with the current performance of the companies towards society, there is a very weak spending of private sector companies operating in Duhok governorate in the field of their social responsibility towards the environment, and this is confirmed by the opinions of the research sample members, (76%) of the individuals The research sample is not satisfied with the current performance of companies towards the environment.

The research presented a set of proposals, the most important of which is that the private sector companies operating in the governorate of Duhok should better carry out their social responsibility towards both workers, society and the environment, and the existence of a role for the law in supporting companies to carry out their social responsibility, such as the existence of a discount and tax exemptions in the corporate tax law in exchange for their responsibility Social.