الإفصاح الاختياري لمعلومات التنمية المستدامة ودوره في زيادة المحتوي الإعلامي للتقارير المالية: دراسة ميدانية على المصارف السودانية

الملخص EN

The study aimed at knowing the identification of the role of voluntary disclosure of sustainable development information on increasing the media content of financial reports.

The study used a questionnaire The study population consisted of a sample of workers in Sudanese banks, using descriptive statistical methods in general.

The study reached several results, the most important of which are, The voluntary disclosure of sustainable development information helped in the statement of the business result by determining the periodic net profit.

Accordingly, the study recommended the following : The voluntary disclosure of sustainable development information should summarize all the activities that took place in the project during the financial period.