مداخل التنمية المستدامة و علاقاتها بآليات الحوكمة بغرض الحفاظ على بيئة التصنيع : دراسة تطبيقية

Abstract EN

The study aims to identify the approaches to sustainable development and its relationship to governance mechanisms, through the definition of the concept of sustainable development in its general framework, as it is an integrated approach because of its integrated linkage, it combines economy, environment and society, Also, through the definition of governance mechanisms in that it is a system that identifies the elements that work together in a coherent and effective framework to protect and achieve the interests of the parties associated with the facilit. Accordingly, the practical aspect of the study was based on a sample of 10 industrial companies listed in the Egyptian Stock Exchange Index (S&P EGX ESG) for the period (2012 to 2018) through an applied study through analysis of the content of the reports and financial statements of the companies that were disclosed.

Using descriptive statistical measures.

Inferential statistical methods to test the relationship between study variables.

The study variables consist of the dependent variable, "sustainable development" and the independent variable, "governance mechanisms".

The study relied on which included seven variables, namely, "administrative ownership".

The size of the Board of Directors, the number of times of the Board of Directors meeting, the independence of the Board of Directors, the size of the Audit Committee, the number of times of the Audit Committee, the independence of the Audit Committee.

For sustainable in the companies under study, due to the fact that the disclosure of sustainable development practices, disclosure optional, as well as the lack of accounting standards governing the method of measurement and methods disclosed.

The study concluded that there was a significant relationship between the independent variables and the dependent variable, including through the use of a gradual regression analysis model to identify the independent variables affecting the dependent variable, and through that was reached several results were able to overcome some of the problems encountered in achieving The hypotheses of the study model using statistical treatment through which two models were reached for the gradual regression, and by analyzing the variance and the estimated equation coefficients of the two models, the second model was chosen because of the large correlation coefficient and the estimation error is lower than the first model.