Evaluation of Measurement and Disclosure Levels of Corporate Social Responsibility in Syrian Industries Financial Statments A Field Study

(Muzna Abdul Latif Al-Rifai)

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Abstract

The World Bank defines corporate social responsibility (CSR) as the commitment of businesses to contribute to sustainable economic development, working with employees, their families, the local community, and society to improve their quality of life, in ways that are both good for business and good for development. This study attempted to examine the awareness and disclosure of corporate social responsibility in Syrian Industrial. To achieve the objectives of the study, (80) questionnaire were distributed to accountants and financial managers in a sample of Syrian industrial companies. Out of this number, 72 questionnaires (90%) were recovered. The study found that the companies realize corporate social responsibility. This is due to their understanding of its impact on the environment, society, employees and consumers. However, these Companies do not disclose fits social activities within the financial statements. The work emphasized for the necessity of accounting for social responsibilities in the Syrian industries and the need to prepare legislation and laws that encourage it. Key Words: Financial statements, Social responsibilities, Syrian industrial companies.
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