Social Disclosure In The Annual Reports Accounting Vision About The Corporate Social Responsibility

Mohamed BOULESNAM

doi:10.34118/djei.v4i2.592

Mohamed BOULESNAM University of Medea

DOI: https://doi.org/10.34118/djei.v4i2.592

Keywords: Social disclosure, annual repport, corporate social responsibility

Abstract

The purpose of this article is to study the social disclosure in the annual reports in the accounting vision about the corporate social responsibility, we studied the Ahli Bank, through the outputs we reached the following results:

Social disclosure includes four main categories: Environment, Energy, Community Involvement, product, Human Resources.

Environmental, Employees, Social Investment, Customers, Health and safety, disclosure, are all types of social disclosures existing in the annual and social reports of Al Ahli Bank. We have also found a great development in the amount of social disclosure in the financial reports of Al Ahli Bank during the period studied. And during 2010,2011 Al Ahli Bank started dealing with the separated social reports, and this allowed wide view or (clearer viewing) of social events in the bank.

Downloads

Download data is not yet available.

References

Brendan O’Dwyer, The emergence and future development of corporate social disclosure in Ireland: the perspective of non-government organization, the Fourth Asia Pacific Interdisciplinary Research in Accounting Conference 4 to 6 July Singapore, 2004.

Gray, R.. Accounting and Economics: The Psychopathic Siblings-A Review Essay. British Accounting Review,1990.

Gibbins, M., Richardson, A., & Waterhouse, J. The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies, and Processes. Journal of Accounting Research, 1990.

Hackston, D. & Milne, M. J , “Some Determinants of Social and Environmental Disclosures in New Zealand Companies”, Accounting, Auditing & Accountability Journal, 9(1), 1996 .

Hasnah Haron, Level Of Corporate Social Disclosure In Malaysia , University Sains Malaysia, Fourth Asia Pacific Interdisciplinary Research in Accounting Conference 4 to 6 July 2004 .

Hope, O.-K. Disclosure practices, enforcement of accounting standards and analysts’ forecast accuracy: an international study. Journal of Accounting Research, 41 (2) May 2003.

Marston, C. L., & Shrives, P.J. The use of disclosure indices in accounting research: a review article. British Accounting Review, 23 (3) (September), 1991.

Nafez Abu-Baker, Corporate Social Reporting and Disclosure Practice in Jordan: An Empirical Investigation, Faculty of Economics and Administrative Sciences, Al-Najah University, Nablus, Palestine. Received on 21/11/1998 and Accepted for Publication on 1/11/1999.

Perks, R. W.. Determinants of Corporate Social Responsibility Disclosure: An Application of Stakeholder Theory. Accounting, Organizations and Society, 1993.