قياس أثر فعالية الأداء البيئي للوحدات الاقتصادية على جودة التقارير المالية لتدعيم القدرة التنافسية : دراسة ميدانية

Abstract EN

The objective of this study is to conduct a study to measure the impact of the environmental performance of economic units on the quality of financial reports to enhance competitiveness by determining the factors affecting the effectiveness of environmental performance and to determine the impact of the effectiveness of environmental performance on the quality of financial reports, Competitiveness of economic units.

In order to achieve this goal, the researcher relied on the theoretical theory through the inductive method, from books, references, and Arab and foreign studies, and then conducting a field study by designing a survey list of employees of pharmaceutical companies from the directors of departments, accountants, auditors, heads of sectors and employees of the Risk Management Committee.

(9) Companies out of a total of (148) companies.

A random sample of (200) individuals was distributed.

The sample of the study was (181), and 19 samples were not valid.

The results of the study revealed a statistically significant effect on the effectiveness of the economic performance of the economic units Li the quality of financial reports to strengthen competitiveness, the study recommended to compel economic units of the need to disclose the accounting for environmental performance to achieve the quality of financial reports and in support to its competitiveness, and the development of the awareness of the importance and the role of the environmental performance of economic units and its impact on the environment and society through scientific meetings, training courses.