دور لجان المراجعة في الحد من مخاطر الثقة بين الشركات وأصحاب المصالح في ضوء تقارير الاستدامة

الملخص EN

This research aims to try to identify the role of audit committees in reducing trust risks between companies and stakeholders; The result of conflict and conflict of interest due to the separation of ownership from management and the emergence of the so-called agency theory and the resulting problems, in light of the sustainability reports and the information they contain in analyzing and interpreting risk factors related to lack of confidence and credibility, in addition to identifying the nature of the relationship between audit committees And the sustainability report and its role in confirming the confidence and credibility of those reports, and this is based on the scarcity of previous studies and research - within the researcher's knowledge - related to the role of audit committees in confirming the credibility of sustainability reports and then limiting or reducing trust risks between companies and stakeholders.