The accounting disclosure of social responsibility in the economic units is one of the accounting functions aimed at expressing the truth about events and transactions with a great deal of objectivity and neutrality to provide the financial and non-financial information necessary to make decisions for the users of the financial statements so as not to be misleading where the financial statements and lists contain all necessary information Which is necessary to show the financial position of the economic unit and to provide that information to those who need it in order to make decisions. The study aims to study the main objective of studying the effect of accounting disclosure on the role of social performance in economic units and how these units are concerned with the social aspect and fulfilling their social responsibility towards the society in which they work. The researcher studied the subject of the study in a theoretical framework for the concept of social responsibility in all its aspects and in a field context by designing a survey questionnaire. The sample included a sample of 150 items distributed equally to the university faculty members to benefit from the academic and scientific experience. (Gulf Oil Company of Suez (GAPCO) - Khaleda Petroleum Company) because this sector is the closest to the subject of the study. The study concluded with several results, foremost of which was recognition of the importance of social responsibility and its role in making development. The study recommended working on the need to deepen the concept of social responsibility and the commitment of economic units to carry out their social responsibilities towards the society in which they operate. Finance.