أثر الإفصاح عن المسئولية الاجتماعية للشركة على عدم تماثل المعلومات مع دراسة تطبيقية على الشركات المدرجة في المؤشر المصري لمسئولية الشركات

الملخص EN

The study aims to study the effect of corporate social responsibility disclosure (CSRD) on information asymmetry (IA) using a sample of 30 companies of the companies listed in S&P EGX ESG during the period from 2010 to 2018.

the positive approach, which is based on theoretical analysis and applied study, was used.

the multiple linear regression model and the hierarchical regression model were also used, and published financial statements data were relied upon when conducting the applied study.

the study concluded that there is a significant negative effect of CSRD on IA, but the effect was low.

this result is consistent with some previous studies conducted in the Egyptian environment.

the low effect may be due to other variables that affect information asymmetry other than CSRD.

it may also be due to the fact that CSRD in Egyptian companies is voluntarily and relatively limited due to the lack of binding standards, low corporate awareness, and low investor awareness of the importance of social responsibility