EVALUATING THE IMPACT OF ACCOUNTING DISCLOSURE OF SOCIAL RESPONSIBILITY IN ENHANCING THE TRANSPARENCY OF THE SUSTAINABLE REPORT

Abstract

The research aims to identify the extent of the contribution of accounting disclosure on social
responsibility in enhancing the transparency of information in sustainable reports. To achieve
this goal, social responsibility was defined and the role of its disclosure in enhancing the
transparency of sustainable reports was evaluated.
It was concluded that the disclosure in the social responsibility reports contributes to
enhancing the transparency of accounting information and its comparability, and the research
recommended that companies should adopt GRI standards in their disclosure of their social
responsibility.