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
DOI:
https://doi.org/10.37375/sujh.v15i1.3332Keywords:
Social Responsibility Accounting., ISO 26000 International Standard., Libyan Cement Industry Companies., SustainabilityAbstract
This study examines the extent to which companies in the Libyan cement industry apply Social Responsibility Accounting (SRA) principles, with a particular focus on their alignment with the ISO 26000 international standard. Utilizing a descriptive-analytical approach, primary data were collected through a questionnaire distributed to financial professionals and auditors within these companies. The findings reveal that while Libyan cement companies demonstrate a commitment to integrating social responsibility principles into their operations, significant gaps remain in certain areas. To address these shortcomings, the study proposes the establishment of dedicated social responsibility units within each company, comprising representatives from key stakeholders. Additionally, it recommends the development of a comprehensive SRA framework to clearly define the company’s vision, mission, and objectives in the field of social responsibility. These measures aim to enhance compliance with international standards and promote sustainable business practices in the Libyan cement sector.
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