هدف هذا البحث إلى التعرف على واقع و معوقات الإفصاح عن المسؤولية الاجتماعية في الشركات الخاضعة لأحكام هيئة الأوراق و الأسواق المالية السورية. لتحقيق غرض الدراسة تم جمع البيانات لـ 29 شركة مسجلة في الهيئة، أجاب مديروها على أسئلة الاستبيان، و تم تحليل بيانات الدراسة باستخدام النّسب المئوية، التكرارات، و اختبار Wilcoxon Signed Ranks Test.
أظهرت نتائج الدراسة أن الشركات السورية تدرج قضايا المسؤولية الاجتماعية في استراتيجيات عملها، كما أن الحكومة السورية عملت على إصدار العديد من القوانين التي تنظم و توجه عمل الشركات في مجال المسؤولية الاجتماعية. على الرغم من ذلك، فقد أظهرت نتائج الدراسة أن كلاً من: ضعف التشريعات المتعلقة بالإفصاح عن المسؤولية الاجتماعية للشركة؛ ضعف ثقافة الشركة بمفهوم المسؤولية الاجتماعية؛ التكاليف التي تترتب عن الإفصاح و المتعلقة بـجمع و نشر المعلومات؛ و الأثر السلبي لتكاليف الإفصاح على ربحية الشركة تشكل عائقا أمام إفصاح الشركة عن مسؤوليتها الاجتماعية.
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 collected 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.
References used
HUSSEIN, E. Corporate Social Responsibility: Challenges and Prospects for Development in Arab Countries. MPRA Paper. Vol. 24, No. 32380, 2011, 1-23
SUNDRA, H. Corporate Social Performance and Present Areas of Commitment. Academy of Management Journal. Vol. 20,1985. 436- 465
PAUL, H; JASON, P. Corporate Social Responsibility an Implementation Guide for Business. International Institute for Sustainable Development. 2007
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