Browsing AE_Vol 02 N 02 by Subject "; Key words: corporate governance, board of directors, shareholders and shareholders' equity, company management, disclosure and transparency.."
(جامعة الوادي University of Eloued, 2019-12-28) غلاب, فاتح
The importance of social responsibility has become significant now a day. In fact, the major institutions
are seeking to improve the level of their business as well as the well-being of society by paying attention to social
responsibility. Therefore, it has been given a special accountability called “accountability for social
responsibility”, which has specific hypotheses and principles. Also, it has several records about the social status
of the employees in the institution. Moreover, the institutions have assumed responsibility in compensating for
the damage caused by theiractivities and the resulting pollution. It bears the responsibility of spreading a culture
of social responsibility and commitment to moral and social standards.
The objective of this studyis to identify the most important areas of accountability for social
responsibility and its objectives, as well as to address the problemsfaced by this process, on the one hand, and to
focus on the concept of social auditing, whichworks to highlight the reality of the adoption of social
responsibility by business organizations, on the other hand.
