The Impact of Environmental and Social Disclosure on Multinational Corporations

Multinational Companies are occupies an important place in international economic activity through the identification of markets and the impact on consumer behavior, and has enabled globalization and liberalization of the economy of these companies a great opportunity to become an area of global competition, through the expansion of production for the purpose of acquiring the largest share of the market. But these companies vary in the long-term strategic vision, where some are seeking to become the largest company in the field of activity and make profit in order to grow and grow and become viable, or the struggle for survival and competition. While other companies linking future vision and success in survival and competition, the extent of their interest in and appreciation of the community and his service in the framework of the so-called social responsibility of multinational companies, have emerged in the latter as an objective of these companies as a unit of society, the fact that there are engagements socially, morally and value judgment between the community of hand, and these companies on the other hand, show that the interdependence of the social responsibility standards that regulate the activity of these companies. Therefore, this paper aims to shed light on the role played by the standards of social responsibility in directing and controlling activities of multinational companies in the interest of the community and their host countries.