Abstract
The study aimed to explore the present situation of the commitment to internal and external social responsibility of companies and its impact on organizational performance at the telecommunication companies in the Republic of Yemen. To achieve the objective of the study, the research used a descriptive and analytical method, using a questionnaire for data collection. The results revealed that there was a significant effect of internal social responsibility on the organizational performance of telecommunication companies in the Republic of Yemen at the level of less than (0.05). The source of the positive impact of internal social responsibility was mainly on the ethical, economic, legal and human dimensions. As for the external social responsibility, the impact was mainly on the ethical, legal, human, and economic dimensions.It was found that the highest level of commitment of external social responsibility was mainly in the legal, moral and economic dimensions, respectively, whereas the human dimension received a medium score. As for the internal social responsibility, the commitment was mainly in the legal, economic and moral dimensions, respectively, whereas the human dimension received a medium score. Aslo, the level of organizational performance in telecommunication companies in the Republic of Yemen was medium.
 Keywords: Social responsibility, Organizational performance, Telecommunication companies in Yemen.
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