الافصاح المحاسبي ودوره في تفعيل و استدامة التنمية : دراسة تطبيقية في عينة من البنوك المدرجة في سوق الخرطوم للأوراق المالية

Abstract EN

The research aims to address the accounting disclosure on sustainability and its role in achieving and sustaining development.

Where the research problem is to answer the main question: What is the role of sustainability accounting disclosure in achieving and sustaining development.

To achieve the research objectives and hypotheses, the researcher relied on the historical method in previous studies, and the inductive and deductive approach to define the problem and formulate hypotheses.

The researcher reached several conclusions, including: the existence of an effective role for the accounting disclosure of sustainability in achieving and sustaining development as a tool for measurement, delivery and an indicator of the facility's ability to use natural resources, create benefit and achieve economic growth, and social welfare.

And that the banks, the research sample, apply sustainability accounting standards for disclosure related to sustainability issues, as the general average is (66.38% ), which is a medium percentage indicating the possibility of applying the standard (FNO101) in these banks.

The researcher recommended the necessity of strengthening the role of accounting disclosure in achieving sustainable development, and conducting more research and studies on issues related to accounting for development and its sustainability.