أثر الإفصاح عن المسئولية الاجتماعية في تقاريرالشركات على أسعار أسهم الشركات المدرجة في البورصة المصرية : دراسة تطبيقية

Abstract EN

The current study drove at identifying the impact of environmental responsibility disclosure in corporations' reports on prices of the Egyptian stock variables-included corporations.

This study was applied on (10) companies included within the S&P EGX ESG indicator in the time duration from 2011 to 2015.

The content of reports, financial statements, and corporations' sites on the international information net (internet) was reviewed using the content analysis approach.

Data was analyzed using statistical approaches for testing relationship between study variables regarding the independent variable represented in disclosure of social responsibility and dependent variable reflected in prices of shares.

Results indicate through the statistical analysis at testing hypotheses a low level of disclosure of social responsibility of corporations, as the disclosure level is 44.12% because of low pressure of stockholders on companies to fulfill their social role, since disclosure of social responsibility is an optional disclosure.

The study indicates that there is no significant statistical relationship between disclosure of social responsibility in stock-included corporations and the shares of these corporations