مجلة دراسات الإنسان و المجتمع

The study aims to examine the views and perceptions of accountants for the reactions of Libyan oil companies to the spread of the COVID-19 pandemic, and the extent of commitment to corporate social responsibility practices and the information that has been disclosed, by knowing the views and opinions of three different groups of people interested in the accounting profession, who are faculty members and students Postgraduate studies in the Accounting Department, Faculty of Economics, Zawia University, and accountants working in accounting offices located within the Zawia municipality. Perceptions were assessed by collecting data from accountants by means of a questionnaire. The results of the study showed that the opinions and perceptions of accountants revealed that there is a commitment from Libyan oil companies to fulfill their social responsibility in the face of the Covid-19 pandemic, by increasing the implementation of corporate social responsibility programs and activities that helped mitigate the effects of the pandemic on human resources in companies and society. During the pandemic period, companies provided a healthy and safe working environment for employees by providing the necessary protective equipment needed by workers at production sites, in addition to health insurance for workers and their families and ensuring the provision of health services to them, and holding training courses and providing health instructions to employees to raise awareness of precautionary measures To be followed, and in the context of community service, companies have made positive contributions to the community by donating and supporting civil society institutions and charitable activities and contributing to supporting volunteer work, ensuring the continuity of the supply of goods and providing basic services. The results also showed that the perceptions of those concerned with the accounting profession see that the Libyan oil companies have been interested in some types of disclosure, especially the disclosure of information related to human resources during the pandemic period, and that there is a decline in the disclosures of corporate social responsibility related to community service