واقع الإفصاح المحاسبي عن المسؤولية الاجتماعية في المؤسسات العمومية: دراسة ميدانية بريد الجزائر -ولاية أدرار-

Abstract

the study aimed to identify the degree of social responsibility awareness among the Algerian post-adrar- and the extent of commitment to social disclosure in the financial statements and reports, the study also represented in knowing the level of correlation between the perception of the nature of social responsibility and the commitment to social disclosure, where SPSSv26 program was used to analyze the data collected from the questionnaire tool, which was distributed to 45 members of the organization, the study showed that the level of awareness of social responsibility and commitment to social disclosure of the school sample is a vector for acceptance, the study also showed that there is a direct relationship between awareness of social responsibility and commitment to disclosing it .