هدف هذا البحث إلى دراسة أثر خصائص الشركة في درجة إفصاحها عن مسؤوليتها الاجتماعية في الشركات الخاضعة لأحكام هيئة الأوراق و الأسواق المالية السورية. تم تطبيق البحث على 38 شركة من الشركات التي توافرت لها بيانات من عام 2007 حتى عام 2013.
لقياس مستوى إفصاح الشركات عن مسؤوليتها الاجتماعية، المتغير التابع، تم بناء مؤشر بالاعتماد على مؤشر (KLD)، أما خصائص الشركة، المتغيرات المستقلة، التي تمت دراستها فقد تمثلت بـ الربحية، الرافعة المالية، العمر، نوع الصناعة، الحجم، ملكية المدراء، الملكية المؤسساتية و الملكية الأجنبية. تم جمع بيانات البحث بالاعتماد على التقارير السنوية التي أصدرتها هذه الشركات و حللت هذه البيانات باستخدام نموذج الأثر العشوائي من نماذج الـ Panel Data و ذلك بعد إجراء الاختبارات المناسبة لاختيار النموذج. بينت النتائج أن كل من الحجم و الربحية، كان لهما أثرا إيجابيا في درجة إفصاح الشركة عن مسؤوليتها الاجتماعية. بينما لم يكن هنالك أية أثر لمتغير العمر، نوع القطاع الصناعي، و هيكل ملكية الشركة في درجة إفصاح الشركة عن مسؤوليتها الاجتماعية. كما بينت النتائج أن الأزمة السورية أثرت بشكل إيجابي في إفصاح الشركات عن مسؤوليتها الاجتماعية، إذ زادت هذه الشركات من الإفصاح عن مسؤوليتها الاجتماعية المتعلقة بخدمة المجتمع و لاسيما ما يتعلق بدعم أسر الشهداء و مصابي الحرب.
This research aimed at studying the impact of firm characteristics on the level of
social responsibility disclosure by firms subject to the rules of The Syrian Commission on
Financial Markets and Securities. The research was applied on 38 companies for which
data was available from 2007-2013.
To measure the level of firms’ social responsibility disclosure, the dependent
variable, an index was built based on the KLD index. Firm characteristics, the independent
variables, that were examined are: profitability, financial leverage, age, industrial sector,
size, managerial ownership, institutional ownership and foreign ownership. Data were
hand collected from the annual reports of the firms in question and analyzed following the
random effect model, of the panel data models. The results indicate that the size of the firm
and its profitability are positively linked to its social responsibility disclosure. No effect
however was detected for the age of the firm, the industrial sector, and the ownership
structure. The results also reveal that the Syrian crisis had a positive effect on the level of
social responsibility disclosure, as these firms increased disclosure of social responsibility
related to community service, particularly those related to the support of martyrs families
and war casualities.
References used
PAUL, H; JASON, P. Corporate Social Responsibility an Implementation Guide for Business. International Institute for Sustainable Development. 2007
ALEXANDER, D. How Corporate Social Responsibility is Defined: An Analysis of 37 Definitions. Corporate Social Responsibility and Environmental Management. Published online in Wiley InterScience (www.interscience.wiley.com). 2006. 25/8/2015
HUSSIE, E. Corporate Social Responsibility: Challenges and Prospects for Development in Arab Countries. MPRA Paper. Vol. 24, No. 32380, 2011, 1-23
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