أهمية التقارير المتكاملة (IR)‎ في تحقيق استدامة الشركات : دراسة ميدانية

Abstract EN

The present study aims to verify the reality of the preparation of integrated reporting (IR) in the Algerian business environment, and its effect on the actual control of the embodiment of the Corporate sustainability.

To answer the questions and hypotheses of research, we relied on the analytical descriptive approach in clarifying the theoretical side of a number of references and previous studies of the results of the field study and the testing of hypotheses using the statistical program (SPSS).

We used the questionnaire as a research tool distributed after evaluation and arbitration by a number of specialists, and then distributed to a sample of Algeria's 40 external auditors.

The results also show that Corporate recognize the importance of integrated reporting in satisfying the wishes of interested parties.

The research also found that the preparation of this type of report will contribute to the actual embodiment of the sustainability of economic institutions.

This type of report is not entirely interested in Algerian business environment.

The study also recommended that the Algerian Corporate should develop guidelines for the preparation of integrated reports for their financial and non-financial information that would help in assessing their contribution to achieving sustainability.