This research aimed to identify the reality and obstacles of corporate social
responsibility disclosure in firms subject to the regulations of the Syrian Commission on
Financial Markets & Securities. To achieve the purpose of the study, data was co
llected for
29 firms registered in the Commission whereby the managers of these firms responded to
the questionnaire. Data was analyzed using percentages, frequencies, and Wilcoxon Signed
Ranks Test.
Results of the study showed that the Syrian firms include social responsibility issues
in their work strategies, and that the Syrian government worked on the issuance of many
laws that regulate and guide the work of firms in the field of social responsibility.
However, the results also revealed that the weakness in legislations related to the
disclosure of corporate social responsibility; the weakness in the firm’s culture towards the
concept of social responsibility; the costs arising from disclosure and related to the
collection and dissemination of information; and the negative impact of disclosure costs on
the profitability of the disclosing firm are all obstacles toward corporate social
responsibility disclosure.