أثر الإفصاح المحاسبي عن المعلومات غير المالية للمسئولية الاجتماعية و الاستدامة علي دقة تنبؤات المحللين الماليين

الملخص EN

The social responsibility of the business organizations and the concept of the sustainable development have been heavily debated among scientific and academic communities.

this research therefore focuses on the definition of both concepts; the social responsibility and sustainable development and it aims to figure out the impact of the accounting disclosure of the nonfinancial data of social responsibility and sustainability on the accuracy of the financial analysts’ predictions.

Finally; the research introduces different adopted models of entrepreneurial organizations in the field of social responsibility and sustainable development.

The research has been divided to two main sections: Section I introduces the conceptual framework of social responsibility and sustainable development.

Section II deals with the question of the impact of the accounting disclosure of the nonfinancial social responsibility and sustainability of the accuracy of the financial analysts’ predictions.

The research found a set of important evidences regarding the evolvement of the concept of the social responsibility and sustainable development that encompasses different aspects regarding the accomplishment of the accountability and the transparency criteria in addition to the accuracy of financial analysts’ predictions