The Obstacles to Disclose Social Responsibility of Business Organizations in Saudi Arabia (The Views of the External Auditors and Companies)

Ahmed Abdulqader Al-Qarni

Abstract


This study seeks to identify the most important impediments to the report on the social responsibility of business organizations in Saudi Arabia. To achieve this purpose, the researcher conducted a field study on a sample of auditors and some officials of social responsibility in the private sector and test a number of hypotheses using a Statistical Package for the Social Sciences (SPSS). A total of (210) questionnaires were distributed, from which (100) were collected and usable representing a response rate of (48%). The results showed the presence of a number of regulatory and legislative constraints, scientific and professional, cultural and social, as well as financial and administrative. In light of these results the study presented a number of recommendations, including building a regulatory framework for the exercise of social responsibility in the Kingdom of Saudi Arabia.

Keywords


Corporate Social Responsibility, Obstacles Disclosure

Full Text:

PDF

Refbacks

  • There are currently no refbacks.