أثر زيادة فعالية الإفصاح المحاسبي البيئي بإستخدام لغة تقارير الأعمال الموسعة على جودة التقارير البيئية : مع التطبيق على سوق الأوراق المالية المصرية

الملخص EN

The aim of this study was to identify the research on increasing environmental accounting disclosure using the expanded business reporting language and to establish the concept of transparency as a quality feature of financial reporting.

To achieve this goal, the researchers relied on theoretical rooting through the inductive method, Of books and references and studies of Arabic and foreign, Then conducting a field study through the design of a survey list of accountants, auditors, financial managers, executives, director of accounting, environmental reports and head of sector in companies listed on the stock exchange and using the language of extended business reports.

The study recommended the adoption of the development of accounting information systems in accordance with the requirements of the language of the expanded business reports to provide the information necessary to meet the needs of information users, A random sample of (153) individuals was selected and the awareness of professional organizations in cooperation with practitioners and academics in cooperation with the Egyptian Accounting Association was raised by issuing an environmental standard that regulates nature.

(XBRL) in the dissemination and delivery of accounting information in the Egyptian environment in accordance with the International Financial Reporting Standards (IFRS).