العائد و التكلفة لتطبيق معايير التنمية المستدامة على الشركات المقيدة بالبورصة المصرية : دراسة ميدانية

Abstract EN

The aim of this study is to investigate the effect of the follow-up of companies registered in the Egyptian Stock Exchange on sustainable development standards on the quality of financial reports and their reflection on the rationalization of investor decisions, And to recognize the importance of implementing sustainable development criteria and the impact on the transparency of financial statements and reports and enhance the confidence of investors in the control reports to help them in making investment decisions, Two tools were used in the study: the first is to use the criteria and financial ratios because there are no accounting equations or specific percentages for the sustainable development account.

However, the criteria for sustainable development are comprehensive, The second tool is the use of the interpersonal interview
method with relevant economists, The study found some results: The financial performance of companies is not affected by the application of environmental and social criteria included in sustainable development standards.

The application of sustainable development standards does not reduce the income or profits of companies, The value of the share is not affected by the environmental and social criteria for sustainable development, as the value of the stock is affected by the economic performance and the profit value of the company, The study also reached some recommendations, including the need for decision-makers and legislators to develop legislative laws, ethical standards and rules so that they are more binding and encourage companies to adopt sustainable development reports as independent reports to disclose sustainable development information.

During the issuance of a separate report on the reports of the final financial statements of the importance of these reports