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%. (C) 2021 The Authors. Published by IASE.