ثر محاسبة المسؤوليةٌ الاجتماعيةٌ على الميزة التنافسية دراسة ميدانية بمؤسسة البسكرية للإسمنت البرانيسٌ-

Abstract

Abstract: The study aimed at measuring the commitment and application of the Bskriha Cement Company to the accounting of social responsibility And to try to apply the disclosure of social responsibility, and to know the impact of accountability of social responsibility to the competitive advantage, and to address this problem we have interviewed with a group of employees within the institution, and we compile and tabulate the costs of social responsibility in accordance with its areas and then disclosed according to a model called the list of socio- Economic development. We concluded that failure to apply CSR has a negative impact on a range of factors that affect competitive advantage, while measuring and disclosing social costs has a positive impact on competitive advantage. Key words: social responsibility, accountability of social responsibility, disclosure of social responsibility, competitive advantage.