The Role of Awareness of the Importance of Accounting Disclosure on Social Responsibility in Achieving Sustainable Development Goals: A Field Study from the Perspective of Academics at the Accounting Department, Faculty of Economics – Sirte University

Abstract

This study aimed to investigate the role of accounting disclosure of corporate social responsibility in achieving sustainable development goals, from the perspective of faculty members in the Accounting Department at the University of Sirte. The research problem focuses on the extent to which accounting information related to companies' social performance contributes to supporting the economic, social, and environmental pillars of sustainable development. The study adopted a descriptive-analytical approach, using an electronic questionnaire to collect data from a random sample of 24  faculty members. The data were analyzed using SPSS. The results revealed a high level of awareness among academics regarding the importance of social responsibility disclosure and its role in achieving sustainable development. The study concluded that there is an urgent need to develop accounting standards for social responsibility disclosure and to integrate these concepts into accounting curricula.