Disclosure of social responsibility in Saudi joint stock companies

This study aimed to assess the extent of disclosure of social responsibility (DSR) in Saudi corporations, The study included 118 Corporations listed in the Saudi  stock market ,included various sectors of the business, Through the research a set of results has been reached including: That, the Saudi Corporations do contribute in the social  responsibilities with a total mean 3.68, and the averages of the dimensions of computational social responsibility is high with the exception of the environmental aspect which reached the average of 3.32. Which makes it imperative to give this aspect a bigger role? Also the Saudi Corporations in whole do disclose the social responsibility 73% of the answers. 86% of the answers say that the size, age of the corporation and the nature of business affect the disclosure of social responsibility. 78% of the answers say that the Saudi Corporations voluntary disclose about its Social responsibility. There was a variety of methods of disclosure of social responsibility among the Saudi corporations: descriptive disclosure 63% , 58% quantitative disclosure, disclosure of financial statements during the main 75%, to say 69% through external reports. Based on previous results the researchers made a series of recommenddations, including: The need of professional organizations and those interested in social responsibility (such as environmental protection organizations, trade unions, rights groups of human and other) to organize an effective courses, as well as to communicate with universities and academic centers to demonstrate the societal responsibility of companies, and methods of disclosure  in the financial statements, The need of the Saudi Organization for Certified Public Accountants (SOCPA) with the collaboration with the Academics and Professional organizations to develop the  standard disclosure of corporate social responsibility( DSR), and to require the supervisory bodies of the stock market to disclose of corporate social responsebility.