Research aimed to identify the potential to improve disclosure and
reporting about the social responsibility of the Syrian business
organization by using internal mechanisms of governance.
The research concluded the internal mechanisms of governan
ce
help to improve the credibility of the financial reporting and
accounting information disclosure and reporting practices of social
responsibility, where the Board of Directors the most important
mechanism of corporate governance to disclose and report on social
responsibility, and the audit committee lead and plays an important
role in the internal control over the process of disclosure and report
on the social responsibility of the business, not because of the help
in the improvement and development of corporate governance in
the general framework, but also because of the actual contribution
of the development of internal control on that responsibility, The
Internal Audit lead and plays an important role in the disclosure and
report on social responsibility because of their activities linked to
the assessment of internal control systems and the risks that can be
exposed Syrian Firms of social responsibility activities, And the
research concluded the different of the activity nature of the
businesses firms and controlled by the laws and regulations and
instructions may affect the practices of the Syrian Firms towards
social responsibility.
