دور التقارير المتكاملة للأعمال في دعم و تعزيز اتخاذ القرارات الاستثماريه : (دراسه ميدانيه على شركات المساهمه المصريه المدرجه في بورصه الأوراق الماليه)‎

Abstract EN

The study aimed to study and analyze the role of International integrated reporting assurance in supporting and enhancing investment decisions in support of sustainable development, by she dding light on the concept and objectives of integrated business reports and their importance to various stakeholders, presenting how integrated business reporting requirements and their informational content, clarifying the process of professional confirmation of reports Integrated business and the most important accounting and professional efforts in this regard, review the degree of the impact of professional assurance of integrated business reports on investment decision-making, and monitor the most important challenges associated with preparing and confirming integrated business reports, In order to achieve the objectives of the study, a questionnaire was distributed and a retrieval of a sample consisting of (240) singled out for a group of categories, which included the financial managers of the Egyptian joint-stock companies listed on the stock exchange (as they are responsible for preparing the integrated reports), the external auditors (as one of the parties that can provide full-report confirmation services), and the investors in the Egyptian joint-stock companies (As one of the most important users of integrated business reports), descriptive statistics such as frequencies, arithmetic mean and standard deviation were used to describe the study sample, and then the Kruskal-Wallis test was used to test the study hypotheses at a significant level (5% ), One of the most important findings of the study is the existence of an influential, statistically significant relationship between the importance of preparing integrated business reports and making investment decisions in clarifying the establishment's strategy, as the integrated business reports provide a comprehensive picture of the company's financial and non-financial sustainable performance