Vol. 18, N°2 (2023)

153

152

The Role of Governance and Financial and Accounting Education to CEOs on the Disclosure of social responsibility

Résumé

There is a development in the economy in general, and this requires an increase in the level of disclosure by companies. Some companies keep pace with development and support the increased demand for corporate information, which aims to give transparency and clarity to corporate activities. Therefore, we find it important to search for the determinants of disclosure in corporate social responsibility. This paper examines the relationship between corporate governance and the education of financial and accounting executives and its role in influencing the level of disclosure. Through research and investigation, we find that although this type of disclosure is not mandatory, these determinants have an important role in disclosure, and most companies seek to provide appropriate information to beneficiaries in order to legitimize their business and also achieve a good reputation.

Comment citer cet article

Modi Almaiman (2023), The Role of Governance and Financial and Accounting Education to CEOs on the Disclosure of social responsibility, International Journal of Management And Technologies Journal, Vol.18, N°2, pp:71-83.