![]() | يوجد فقط 14 صفحة متاحة للعرض العام |
المستخلص The social responsibility of companies has increased world wide attention that is because companies caused some negative effects on labor while doing its different activities and that is because it neglects its negative effects on labor (security , health , training , housing ) , and on environment through pollution and depletion of natures , and on society by bad exploitation of manpower . In this regard , Egypt , launched indicator of social responsibility , environmental and governance in 2010 , and it is the first indicator for measuring the performance of companies that restricted of Egyptian stock market, where the indicator measures the volume of information which the companies provided voluntarily about it’s practices with regard to social responsibility, environmental and governance One of the most important matters that relating to social responsibility is disclosure of social performance, where the community and it’s all parts was reported on the different activities of companies with social guarantees. The financial lists or the reports that attached to it are considered tool to do it. Taking the companies its social responsibility and disclosure of it achieves many of advantages that is may be a reason of it’s survival and continuity in the future , and when the company does it’s social responsibility . it can avoid from some indicators that identified by the international federation of accurating that indicates to weak continuity of company. Proceeding from above , this study aims to recognize of disclosure role of social performance of companies in the prediction of continuity and recognize of the relation ship between the proportion of liquidity , profitability and the disclosure of social performance of companies. |