مجلة التمويل والاستثمار والتنمية المستدامة
Volume 9, Numéro 1, Pages 027-041
2024-06-30

Reality Of Implementation Corporate Social Responsibility Accounting In Algerian Companies



Authors : Hafassa Amina . Bouadam Mounir .

Abstract

This study aims to investigate the implementation of corporate social responsibility (CSR) accounting in Algerian companies by analyzing the perspectives of accounting professionals regarding its importance, benefits, and limitations within the Algerian context. Results revealed that the adoption of CSR accounting is influenced by several factors, primarily the economic and environmental landscape. Tax incentives and the enhancement of company reputation and brand emerged as significant incentives for implementing CSR, with sustainable development being a prominent expected benefit. Cette étude vise à étudier la mise en œuvre de la comptabilité de responsabilité sociale des entreprises dans les entreprises algériennes en analysant les perspectives des professionnels comptables concernant son importance, ses avantages et ses limites dans le contexte algérien. Les résultats ont révélé que l'adoption de la comptabilité est influencée par plusieurs facteurs, principalement le paysage économique et environnemental. Les incitations fiscales et l'amélioration de la réputation et de la marque de l'entreprise sont apparues comme des incitations importantes à la mise en œuvre de la RSE, le développement durable étant l'un des principaux avantages attendus.

Keywords

Corporate social responsibility ; Accounting ; Implementation

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