الإفصاح المحاسبي الكمي و النوعي عن الأداء البيئي في ظل تبني المؤسسة المسؤولية الاجتماعية -دراسة حالة شركة قطر غاز خلال الفترة الممتدة من 2011م إلى 2018

Abstract

This study aims at identifying the reality of environmental disclosure in Qatar gas through the analysis of the different tools to describe and present environmental information in the annual sustainability reports. Researchers used content analysis of the sustainability reports of the company in order to check to what extent Qatar gas is engaged to minimize its negative effects. The study concluded that Qatar gas gives importance to social responsibility concept in its different dimensions. Moreover, there is a gradual development in the level and type of quantitative and qualitative environmental disclosure in the company. The study recommended the need of legislative background that governs corporations’ commitment to social and environmental responsibility; therefore, the obligation of social responsibility disclosure is needed