أثر الإفصاح عن أنشطة التنمية المستدامة على جودة التقارير المالية في البنوك السعودية : دراسة نظرية و ميدانية

الملخص EN

Sustainable development has become an important dimension in the performance of banks.

It should be included in the accounting standards and confirmed by an independent auditor, although most of them are non-quantitative, so that banks are obliged to report and disclose these data.

Although there are many standards for international financial reporting and in Saudi Arabia, they did not include the principles of sustainable development, which is a gap in these standards.

Therefore, the three dimensions of sustainable development (social, environmental and economic) should be added to these standards to support them and to be integrated and comprehensive.

Therefore, the researcher proposed a framework that includes adding the dimensions of accounting for social and environmental responsibility within the responsibilities of the senior management in banks so that the financial reports become more comprehensive and quality for the beneficiaries, in order to achieve the rational in making economic decisions and activating the capital market and thus increase the value of the bank.

The researcher analyzed the financial reports of a sample of Saudi banks.

It was found that there was a clear discrepancy between the banks in the report and the disclosure of social and environmental responsibility data because they are considered as optional data, in addition to the discrepancy in the disclosure of elements of the economic dimension as well.

The researcher found that there is a significant relationship between the disclosure of elements of the social dimension and the quality of the financial reports, as well as a significant relationship between the disclosure elements of the economic dimension and the quality of the financial reports, but the researcher did not find a moral relationship between the disclosure elements of the environmental dimension and the quality of financial reports, Proposed to include the dimensions of social and environmental responsibility within the responsibilities of the management of Saudi banks to become mandatory data must be decided and disclosed by banks, which improves the value of banks and increase the quality of financial reports of these banks, and thus activate the capital market and achieve development Of economic and social at the national level.