محددات ومعوقات الإفصاح عن المسؤولية الاجتماعية للشركة: دراسة تطبيقية على الشركات الخاضعة لأحكام هيئة الأوراق والأسواق المالية السورية

الموضوعات

اقتصاد

روابط وملفات

التعريف والنوع

رقم الوثيقة

fbdd55ef-1448-46e7-a545-0f03a9e61e20

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf text

أسماء الملفات

1963711_1.pdf

بيانات النشر

ترجمة العنوان

The Determinants and Obstacles of the Disclosure of Corporate Social Responsibility: An Applied Study on Firms Subject to the Regulations of Syrian Commission on Financial Markets &Securities

ألقاب المؤلفين

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اللغة

Arabic

المصدر والدورية

اسم المصدر

محددات ومعوقات الإفصاح عن المسؤولية الاجتماعية للشركة: دراسة تطبيقية على الشركات الخاضعة لأحكام هيئة الأوراق والأسواق المالية السورية

المحتوى والصفحات

عدد الصفحات

0

ترجمة الملخص

This research aims to study the extent of the adoption of corporate social responsibility disclosure by firms subject to the regulations of the Syrian Commission on Financial Markets & Securities, and the determinants and obstacles of this disclosure. To study corporatess’ social responsibility disclosure and the determinants of this disclosure, data was collected from 38 firms for which data was available from 2007-2013. The level of corporate social responsibility disclosure was measured by building an index for social disclosure based on the (KLD)index. The disclosure’s determinants that were examined are represented by the following firm characteristics: profitability, financial leverage, age, industrial sector, size, and ownership structure. The impact of the Syriancr is is on disclosure was also examined to control for the expected impact of the Syrian crisis on corporate social responsibility disclosure. Data were hand collected from the annual reports of the firms in question and analyzed following the random effect model, one of the panel data models, after conducting the relevant tets for choosing the appropriate model. The results revealed that firms subject to the regulations of the Syrian Commission on Financial Markets &Securities showed an interest in disclosure related to their social activities towards their employees, and showed less intrest in disclosure related to community issues however they showed a very weak intrest in disclosure related to the issues of corporate governance, diversity, environment ,and the quality of the product. The results of the disclosure’s determinants indicate that the size of the firm and its profitability are positively linked to its social responsibility disclosure. No impact however was detected for leverage ,age, industrial sector, and ownership structure on their social responsibility disclosure. The results also reveal that the Syrian crisis had a positive impact on the level of social responsibility disclosure, as after the crisis ,firms increased their disclosure of social responsibility activities related to employees, particularly those related to granting loans and aids to their employees and retirees. To study the obstacles of disclosure ,a questionnaire was distributed to the managers of firms subject to the regulations of the Syrian Commission on Financial Markets & Securities, 29 valid questioners were retrieved, data was analyzed using percentages, frequencies, and Wilcoxon Signed Ranks test. The results revealed that each of: weakness in legislations related to the disclosure of corporate social responsibility; the absence of social responsibility’s culture among companies ;the costs arising from disclosure and related to the collection and dissemination of information and the negative impact of the disclosure’s costs on the profitability of the firm constitute obstacles towards corporate social responsibility disclosure

كلمات الباحثين

Corporate Social Responsibility, Corporate social Responsibility Disclosure, Determinants of Disclosure, Disclosure Obstacles, KLD Index

إشراف وإعداد

الإشراف

زينة الأحمد

الإعداد

يارا اسعد

الاقتباسات الببليوغرافية