مدى تطبيق القياس و الإفصاح المحاسبي عن المسؤولية الاجتماعية للمؤسسات

Abstract EN

This article examines the extent to which accounting measurement and disclosure of corporate social responsibility are applied.

The importance of the research stems from the urgent need for the economic units to recognize their social responsibility and restrict them to disclose this in detail.

In order to identify this, the research will attempt to show how accounting is measured on the social responsibility of the economic units by measuring the social costs and benefits and thus finding models for the accounting disclosure of the various social activities carried out by these entreprises towards the various parties with interests: employees, environment, Customers and product development ...in a manner that is consolidated into their annual financial statements or separately in the annual social responsibility reports.

The research concluded that entreprises in today's world must sink deep into their depths and strive to innovate in adopting them through the accounting measurement of their social responsibility and their detailed and comprehensive disclosure.