هدف البحث إلى التعرف على إمكانية تحسين الإفصاح و التقرير عن المسؤولية
الاجتماعية لمنظمات الأعمال السورية باستخدام الآليات الداخلية للحوكمة.
و قد خلص البحث إلى أن الآليات الداخلية للحوكمة تساعد على تحسين الإفصاح
و التقرير عن ممارسات المسؤولية الاجتماعية، حيث يعتبر مجلس الإدارة من أكثر آليات
حوكمة الشركات أهمية في الإفصاح و التقرير عن المسؤولية الاجتماعية، كما تؤدي لجنة
المراجعة دورًا هاماً في الرقابة الداخلية على عملية الإفصاح و التقرير عن المسؤولية
الاجتماعية للمنظمة ليس بسبب المساعدة في تحسين و تطوير حوكمة الشركات في
إطارىا العام، و لكن أيضاً بسبب المساهمة الفعلية في تطوير الرقابة الداخلية على تلك
المسؤولية، كما تؤدي المراجعة الداخلية دورًا هاماً في الإفصاح و التقرير عن المسؤولية
الاجتماعية نظرًا لما تقوم به من أنشطة ترتبط بتقييم أنظمة الرقابة الداخلية و المخاطر
التي يمكن أن تتعرض لها منظمات الأعمال السورية من أنشطة المسؤولية الاجتماعية.
كما خلص البحث إلى أن اختلاف طبيعة نشاط منظمات الأعمال و ما يحكمها من قوانين
و أنظمة قد يؤثر على ممارسات منظمات الأعمال السورية تجاه المسؤولية الاجتماعية.
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 governance
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.
References used
ALAMGIR,M,2007-corporate governance: a risk perspective, paper presented to corporate governance and reform: paving the way to financial stability and development, a conference organized by the Egyptian banking institute, Cairo,May 7-8
COhen,J, 2011-Retail Investors’ Perceptions of the Decision- Usefulness of Economic Performance, Governance, and Corporate Social Responsibility Disclosures, BEHAVIORAL RESEARCH IN ACCOUNTING, American Accounting Association,Vol. 23, No. 1
GILL, A.& OBRADOVICH, J,2012-The impact of corporate governance and financial leverage on the value of American Firms, international research, journal of finance and economics, 91
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
This study aims to identify the reality of social responsibility in Syrian
business organizations rbrebmem the World Charter of Corporate
Social Responsibility, In addition to recognize the level that has been
reached in improvingthe corporate res
This research work aimed at whether or not a model express on the
relationship between banking organization characteristics and voluntary
disclosure of social responsibility in the annual report. To achieve this aim,
the researchers developed an i
This study attempts to answer the following main question, what is the impact of social responsibility and job satisfaction on performance of the Syrian Shareholding Companies? And therefore its results can help these companies to clarify the practic
This research aims to formulate an integrated model for voluntary disclosure information in the Syrian business environment, and to test the application of the proposed model in the financial statements of the year (2012) for the (22) listed companie