المسئولية البيئية و علاقتها بجودة جودة التقارير المالية : دراسة تطبيقية على البنوك التجارية

Abstract EN

This study aims to pay attention to the disclosure of environmental responsibility, which will contribute to improving the welfare level of society and reduce social, economic and environmental problems.

The study followed the descriptive and analytical approach.

The study sample consisted of (300) employees from Banque Misr, National Bank of Egypt and Banque du Caire.

The three banks in Sohag governorate and surveyed their views on environmental responsibility and its relation to the quality of financial reports and the problems they face.

The researchers used the data obtained from the cases of the study, through observation and in-depth interview and the use of the user.

Chinas.

The study reached some results and was the most important: There must be sufficient attention to the importance of the bank within its social responsibility to preserve the environment, and the existence of deficiencies in the various environmental protection programs of commercial banks.

The majority of respondents believe that there is a need for banks to adopt environmental policies and procedures that lead to achieving the desired objectives of protecting the environment.

It should not be limited to the financial statements alone.

The study also reached some recommendations, the most important of which are: The environmental responsibility of the institution should be considered as one of the important axes in evaluating its performance, considering that the quality of environmental performance has a fundamental impact on other aspects of balanced performance.

Granting institutions that conserve the environment special tax treatment in terms of exemption or reduction of taxes imposed on them, in order to encourage them to protect the environment.