International Journal of

ADVANCED AND APPLIED SCIENCES

EISSN: 2313-3724, Print ISSN: 2313-626X

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 Volume 8, Issue 4 (April 2021), Pages: 54-60

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 Original Research Paper

 Title: Disclosure of social responsibility and the competitive advantage at Sudan industrial companies

 Author(s): Asaad Mubarak Hussaien 1, *, Abubkr Ahmed Elhadi Abdelraheem 2, Mohamed Elnair Mohamedain Khogly 3, Tmador Elsadig Babikr Mohmed 3, Labidi Hocine Ahmed Mehaouat 4, Yosra Azhari Elamin Elbokhari 5

 Affiliation(s):

 1College of Business Administration, Prince Sattam Bin Abdulaziz University, Al-Kharj, Saudi Arabia
 2College of Science and Humanities Studies, Prince Sattam Bin Abdulaziz University, Al-Kharj, Saudi Arabia
 3College of Business Administration, University of Hafr Al Batin, Hafar Al-Batin, Saudi Arabia
 4Faculty of Economic, Business and Management Sciences, University of El Oued, El Oued, Algeria
 5College of Commerce, University of Neelain, Khartoum, Sudan

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 * Corresponding Author. 

  Corresponding author's ORCID profile: https://orcid.org/000 0-0003-3246-147X

 Digital Object Identifier: 

 https://doi.org/10.21833/ijaas.2021.04.007

 Abstract:

The study aimed to know the social responsibility and competitive advantage concept, and determine the impact of disclosure of social responsibility on the competitive advantage of industrial companies in Khartoum State-Sudan. The researchers reviewed previous studies to identify the study gap and formulate its hypotheses through the descriptive and analytical approach, the researchers used the questionnaire to collect data from the study sample. Accountants in industrial companies were targeted, 350 questionnaires were distributed and 319 were collected, of which 311 are valid for analysis. The statistical package of the social science (SPSS) was used to analyze the data, the simple linear regression was used to find out the Impact of the independent variables on the dependent variable. The study concluded that: The disclosure of social responsibility towards society impacts the competitive advantage by 96.3%, the disclosure of social responsibility towards the environment impacts the competitive advantage by 95.4%, The disclosure of social responsibility towards customers impacts the competitive advantage by 93.5%, and the disclosure of social responsibility towards staff impacts the competitive advantage by 91.2%. 

 © 2021 The Authors. Published by IASE.

 This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).

 Keywords: Disclosure, Social responsibility, Competitive advantage

 Article History: Received 31 August 2020, Received in revised form 28 November 2020, Accepted 17 December 2020

 Acknowledgment:

This publication was supported by Deanship of Scientific Research, Prince Sattam Bin Abdulaziz University, Al-Kharj, Saudi Arabia.

 Compliance with ethical standards

 Conflict of interest: The author(s) declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article.

 Citation:

  Hussaien AM, Abdelraheem AAE, and Khogly MEM et al. (2021). Disclosure of social responsibility and the competitive advantage at Sudan industrial companies. International Journal of Advanced and Applied Sciences, 8(4): 54-60

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 Figures

 Fig. 1

 Tables

 Table 1 Table 2 Table 3 Table 4 Table 5 Table 6

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