Social auditing and its role in narrowing the expectations gap on social responsibility through accountability for social responsibility

Abstract

Has resulted in worsening of the economic, social and environmental problems in the countries of the world, which was the companies are to blame for the most part to the emergence of many organizations and associations, which has put pressure on these companies to bear the responsibility of their work and correct the failure Nchattha of negative effects on the environment and society, and in the same context appeared concept CSR and caused a sensation in the scientific and academic communities, this has led to the consolidation of social responsibility culture and conviction and applied in major companies, it has also developed standards and measurements of the various different approaches to the concept of social responsibility, or the so-called accounting social responsibility, which is the latest stages of the accounting evolution, including that the close relationship between the accounting and auditing, any evolution Vamahasph followed a parallel development in the audit profession. This is called social audit label. Aonzera to the fact that the nature and scope of corporate social responsibility is not well defined and clearly, and it is still in the process of formation, so it is natural that we find a difference between the look and economic institutions of social responsibility and their duties, and society's perception of social responsibility and what should be on the economic institutions carried out in the framework of unsustainable social responsibility