A PROPOSED MODEL TO AUDIT THE SOCIAL RESPONSIBILITY OF ECONOMIC UNITS

Abstract

The subject of social responsibility is one of the old and modern issues at the same time as a result of the development in the business environment, which increased with it the accountability pressures on the units, whether by international organizations or stakeholders, which called for the necessity to disclose the social and environmental impacts of the units' activities as well as the economic effects. Other reasons that drive economic units to disclose their social responsibilities include attracting new investments, opening new markets, enhancing financial performance, improving their relationship with groups of stakeholders, and the desire to abide by legislation and laws to avoid punishment and accountability.