The Effect of Accounting Disclosure of Social Responsibility on the Social Performance of Companies from the Perspective of Accountants and Auditors

Dr. Khaled Mohamed Reeh

The main objective of this study is to identify the effect of accounting disclosure of social responsibility on the social performance of companies. The study adopted a descriptive-analytical approach, utilizing a questionnaire distributed to accountants and external auditors in Tripoli, with 101 valid questionnaires analyzed (84.17% response rate). Various statistical methods were used, including arithmetic means, standard deviations, Z-test, and Cronbach's Alpha. The study found a statistically significant positive impact of social responsibility accounting disclosure on corporate social performance, as well as significant relationships with human capital performance, customer capital performance, and company size/activity type. The study recommended that companies take social responsibility programs seriously and coordinate with professional bodies to enhance disclosure practices.

Accounting Disclosure, Social Responsibility, Social Performance, Human Capital, Social Accounting.