2019-2020الإفصاح المحاسبي على المسؤولية الاجتماعية في المؤسسات الإقتصادية -دراسة حالة شركة نفطال لفترة

Abstract

The study aimed to identify the extent to which Naftal Company realizes the importance of Social Responsibility Disclosing in all its fields (towards employees, clients, subordinates, and towards society). We relayed on the descriptive and analytical approach in the theoretical side, while on the applied side we used a case study. Moreover, in order to achieve the study goal we used the questionnaire as a tool to collect information, a 30 questionnaires was analyzed using SPSS v20 program where we adopted the descriptive statistical method(Arithmetic mean and standard deviation) as well as the T-Test in analyzing the results and testing the study hypotheses. The study reached several conclusions; the most important one is that the company under study applies social responsibility relatively,but it does not have laws and legislation regarding its disclosure,as we were able to form a set of scientific and professional obstacles that prevent the application of disclosure of social responsibility. The study summarized a set of recommendations, the most important one is thatthe general management of Na ftal Company should promote the concepts of social responsibility and then disclose it by conducting training courses for its employees in this field.