The Reality of Social Responsibility Accounting Practices in Libyan Cement Companies in Accordance with the ISO 26000 International Standard: A Field Study

واقع ممارسات محاسبة المسؤولية الاجتماعية في شركات الإسمنت الليبية وفق المواصفة الدولية ISO 26000: دراسة ميدانية

المؤلفون

  • Dr. Abulqasim Mahmoud Abusatala Libyan Academy For Postgraduate, Elkhoms, Libya
  • Dr. Suad Ayash Ali Amarif. Faculty of Economics, Sirte University, Libya.

DOI:

https://doi.org/10.37375/sujh.v15i1.3332

الكلمات المفتاحية:

المحاسبة عن المسؤولية الاجتماعية،، المعيار الدولي ISO 26000،، شركات صناعة الأسمنت الليبية،، الاستدامة.

الملخص

واقع ممارسات محاسبة المسؤولية الاجتماعية في شركات الإسمنت الليبية وفق المواصفة الدولية ISO 26000: دراسة ميدانية.

تهدف هذه الدراسة إلى تقييم مدى تطبيق شركات صناعة الأسمنت الليبية لمبادئ المحاسبة عن المسؤولية الاجتماعية، مع التركيز على مدى التزامها بالمعيار الدولي ISO 26000. وقد اعتمدت الدراسة منهجًا وصفيًا تحليليًا، واستخدمت الاستبانة كأداة أساسية لجمع البيانات من عينة من الماليين والمراجعين العاملين في هذه الشركات. وأظهرت نتائج الدراسة أن شركات صناعة الأسمنت الليبية تبذل جهودًا لدمج مبادئ المسؤولية الاجتماعية في ممارساتها، إلا أنها تحتاج إلى مزيد من التطوير في بعض الجوانب وتوصي الدراسة: بضرورة إنشاء وحدة أو إدارة متخصصة بالمسؤولية الاجتماعية داخل كل شركة، تضم ممثلين عن مختلف الأطراف المعنية (الموظفين، العملاء، المجتمع المحلي) وتطوير إطار عمل شامل للمسؤولية الاجتماعية يحدد رؤية الشركة ورسالتها وأهدافها في هذا المجال.

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التنزيلات

منشور

2025-06-01

كيفية الاقتباس

Dr. Abulqasim Mahmoud Abusatala, & Dr. Suad Ayash Ali Amarif. (2025). The Reality of Social Responsibility Accounting Practices in Libyan Cement Companies in Accordance with the ISO 26000 International Standard: A Field Study: واقع ممارسات محاسبة المسؤولية الاجتماعية في شركات الإسمنت الليبية وفق المواصفة الدولية ISO 26000: دراسة ميدانية. مجلة جامعة سرت للعلوم الانسانية, 15(1), 25–11. https://doi.org/10.37375/sujh.v15i1.3332