إطار تبني المعايير الدولية للتقارير المالية IFRS و تقارير الأعمال المتكاملة و نظم الحوكمة و المسئولية الاجتماعية الفعالة لأغراض استدامة الشركات و أسواق المال

الملخص EN

The research aimed at determining the impact of adopting IFRS and preparing integrated reporting to enable companies clarifying and explaining objectives of creating their value from a new and broader perspective, with activating of governance systems and social responsibility in this context to create opportunities that add value, ensuring their sustainability as a result of the existence of many reasons and motives for developing corporate responsibility, increasing stakeholders and management awareness , increasing environmental pressures, risks of climate change, growing interest in issues of sustainable development and shortage in the current reporting systems.

The research concluded that achieving sustainability of companies and capital markets requires the adoption of IFRS to enhance financial and non-financial disclosures and including them in corporate reports and statements.

In addition, companies adopt integrated business reports to clarify and explain objectives of creating their value from a new perspective include the economic, social, environmental and governance dimension and relating these concepts with the concept of sustainability for companies, society, and the economy as a whole.