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

Ahmed Abdulqader Al-Qarni


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.


Corporate Social Responsibility, Obstacles Disclosure

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