توظيف المعلومات المالية وغير المالية (معايير SASB)‎ في تعزيز شفافية الابلاغ

Abstract EN

Companies seek to achieve the highest level of transparency in disclosure, the aim of the research is to identify the extent of the information's ability to enhance transparency by relying on the analysis of financial information (profitability and liquidity) and non-financial information (SASB standards) by analyzing company reports according to the indicators of insurance standard (FNO301) To learn about the degree of transparency about issues of transparency in reporting according to the indicators issued by the S&P Foundation, the importance of research is highlighted through the main and important role of transparency.

The aim of the research is to identify the importance of information and its role in promoting transparency and the extent of companies 'commitment to reporting sustainability accounting standards, and the level of transparency.

In the financial reporting of companies according to the model issued by the (S&P) organization and the extent of the influence and correlation between the information in enhancing transparency, the research problem stems from the lack of transparency as the results of the research showed that the level of companies' commitment (the research sample) to reporting the insurance standard was weak as the general average of companies reached (25.292% ), as for transparency in reporting, the results showed that the percentage was acceptable and varied, as the general average for companies reached (56.952% ), as for the statistical relationship between the variables The program outputs (SPSS) were relied upon, as the relationship between transparency and profitability was positive for companies (Al Hamra - Dar Al Salam) and opposite for companies (Al Amin - Al Khaleej).

As for the relationship between transparency and liquidity, it was positive for companies (Al Hamra - Dar Al Salam - Al Amin - Al Ahlia) and it was opposite.

For (Al Khaleej) company, as for the relationship between transparency and sustainability, it was positive for all companies (the research sample).