دور إعداد التقارير المتكاملة في الإفصاح البيئي والاجتماعي

الملخص EN

The research aims to identify each of the concept, importance, objectives and benefits of integrated sustainability reports in addition to the challenges facing the process of preparing them, and the guidelines on which economic units depend in preparing their reports and informational content, as well as explaining the role of integrated reporting in environmental and social disclosure.

the case study on the Wasit textile and weaving factory, whose factories are located in Wasit governorate, by relying on the financial data for the year 2018-2019, and the results indicated that there is an impact of the preparation of integrated reports on the environmental and social disclosure, by preparing these reports the factory must disclose its environmental and social impacts, because reporting on these impacts carries a special value for stakeholders to know the link between the financial performance of the plant, and the sustainability performance, in particular investors, founders and contractors because they want reports with a clear strategy and multiple resources.

also, preserving social capital will lead to maintaining levels sustainable for future generations, on the one hand, and on the one hand, there is pressure on the economic units to disclose its environmental and social impacts to preserve its viability and legitimacy, and this is what was stipulated in the framework for preparing integrated reports.