The qualitative disclosure as an approach to corporate social responsibility towards stakeholders

Abstract

The aim of this study is to understand the concept of qualitative disclosure and the factors that contribute to its achievement within the framework of corporate social responsibility. Qualitative disclosure represents a legal commitment for companies to disclose their financial and non-financial data in accordance with guidelines that enable stakeholders to use this information in their decision-making processes. One of the key findings is that qualitative disclosure can fulfill the company's social responsibility towards stakeholders (shareholders, the general public, regulatory bodies, etc.) within its legal obligations which takes several forms in Algerian legislation, demonstrating the legislator's awareness and understanding of the importance of this commitment.