أثر إدراج الشركة بمؤشر المسؤولية الاجتماعية على المقدرة التقييمية للمعلومات المحاسبية : دراسة تطبيقية على الشركات المسجلة بالبورصة المصرية

الملخص EN

The research aimed to study the impact of the company's inclusion in the Egyptian index of social and environmental governance (EGS) as a moderating variable to the value relevance of accounting information (the relationship between accounting information and stock prices), considering the influence of some of the company's characteristics as control variables.

this is done through a theoretical, analytical, and applied study that relied on a sample of 65 companies listed on the Egyptian stock exchange during the period from 2016 to 2022 (433 annual observations).

the research results concluded that there is a partially significant effect of the inclusion of companies in (ESG) index on the relationship under study.

the researcher recommended the importance of conducting more research on the impact of disclosing corporate social responsibility on the decisions of users in general and especially to shareholders and lenders, as well as the importance of activating factors that improve the quantitative and qualitative disclosure of the responsibilities of Egyptian companies to increase the efficiency and effectiveness of the Egyptian stock exchange in the growth and development of the national economy.