Master Study: Examining The Impact of Sustainability Accounting on The Financial Reportting

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الثلاثاء, سبتمبر 14 2021
رسائل ماجستير و دكتوراة
Master Study: Examining The Impact of Sustainability Accounting on The Financial Reportting

Sustainability reporting is a new concept it refers to how companies deal with significant financial and and non - financial issues or activities including environmental

 This paper investigates the impacts of sustainability accounting on corporate financial reporting. As sustainability reporting is a more comprehensive tool than the environmental and social reports. A survey was conducted on a sample of 300 Egyptian listed companies.1200 questionnaires were distributed to managers, accountants, and auditors. 912 questionnaires were returned with a satisfying response rate of 76%. It was found that there is a statistically significant impact of sustainability accounting elements on financial reporting. The total impact of sustainability accounting on financial reporting is weighted by 43.3%. Environmental elements of sustainability accounting explain about 0.243 % of the variations in the financial reporting variable, the social elements explain about 0.235%, and the economic elements explain about 0.352% of the variations in the financial reporting. It also indicates that implementing sustainability accounting have barriers represented mostly in the management unawareness of the importance of sustainability accounting, consequently management avoidance of reporting its social and environmental activities, and finally the absence of imposing deterrent penalties for companies refraining social and environmental responsibilities reporting

 

Mohamed M. A. Khodair

Accounting and Auditing Department

Faculty of Commerce Ain Shams University

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قراءة 486 مرات آخر تعديل في الثلاثاء, 14 سبتمبر 2021 08:49
المزيد في هذه الفئة : « Master Study: Does Accounting Disclosure of Ordinary Free Float, Investment Held and Strategic Ownership Matters for Corporate Financial Policies and Performance? دراسة ماجستير: تحليل العلاقة بين خصائص لجنة المراجعة والتناوب الإلزامي للمراجع وأثرها على جودة المراجعة »

الموضوعات ذات الصلة

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في المحاسبين العرب، نتجاوز الأرقام لتقديم آخر الأخبار والتحليلات والمواد العلمية وفرص العمل للمحاسبين في الوطن العربي، وتعزيز مجتمع مستنير ومشارك في قطاع المحاسبة والمراجعة والضرائب.

النشرة البريدية

إشترك في قوائمنا البريدية ليصلك كل جديد و لتكون على إطلاع بكل جديد في عالم المحاسبة

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جميع النصوص و الصور محمية بحقوق الملكية الفكرية و لا نسمح بالنسخ الغير مرخص

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