دور المراجعة المستدامة على تحسين الأداء المالي للشركات : بالتطبيق على الشركات ذات المسئولية المجتمعية بمحافظة دمياط

الملخص EN

The aim of the research is to study the relationship between the role of sustainable auditing and improving the financial performance of companies.

Especially the companies with social responsibility in Damietta Governorate, and for that, the researcher collected data on the independent variable represented by the sustainable audit role (content of sustainability reports, quality of sustainability reports, assurance services provided by the auditor), as well as data on the dependent variable represented in performance.

The financial statements through the financial statements and reports of the companies with social responsibility in Damietta Governorate, which are 7 companies, during the period from 2012 to 2021, and the data was studied through the Eviews10 program.