دراسة تحليلية للآثار المتوقعة على استدامة مستوى الإفصاح المحاسبي عن القضايا البيئية و الاجتماعية و الحوكمة (ESG)‎ في ظل انتشار جائحة COVID-19

الملخص EN

The study aimed to analyze the impact of the (COVID-19) pandemic on the level of disclosure of environmental, social and governance issues (ESG).

The importance of the topic stems from the fact that there are significant expected impacts of the Coronavirus Disease (COVID-19) on the level of environmental and social disclosure and governance, and According to the directions of the International Financial Reporting Standards Committee, disclosure must be made if the company has been affected by the precautionary measures and the spread of the Coronavirus.

The study used an approach that combines induction, deduction and a descriptive approach to study the problem of the study and answer questions.

The most important results of the study were that there is a significant impact on Coronavirus Disease (COVID-19) on the level of disclosure of environmental, social and governance issues.

Therefore, companies must disclose if there is a material impact that has occurred from the period of the end of the fiscal year until the publication of the financial statements to the public.