مجلة دراسات الإنسان و المجتمع

This study deals with the obstacles to the accounting disclosure of social responsibility in the National Cement Company under study. This study aimed to identify the most important obstacles that prevent the National Cement Company from disclosing social responsibility data. The questionnaire was used as a study tool, and the size of the study sample was (70) individuals. Among the most important findings of the study is that the level of obstacles resulting from the decision-makers' lack of awareness of the concept of social responsibility was high, and the results indicated that the level of obstacles resulting from regulations and legislation was high, due to the weakness of legislation and binding laws for the disclosure of social responsibility activities as well as the absence of penalties For companies that refrain from disclosing social responsibility, as the results showed that the level of obstacles resulting from the costs involved in disclosing social responsibility was high, due to the insufficiency of the current financial resources of the company that enable it to train its employees and make a change in the accounting system for disclosure social responsibility. Among the most important recommendations of the study is the necessity to disclose the company's social performance in its annual financial reports, to be careful not to exploit existing changes in legislation and laws and to disclose social responsibility, as well as to impose penalties on companies that refrain from disclosing social responsibility and not to tolerate accountability and accountability regarding responsibility Social and disclosure