أثر الإفصاح المحاسبي عن معلومات القيمة المضافة على تحقيق التنمية المستدامة في البيئة السعودية

Abstract EN

This study aimed to measure the effect of accounting disclosure on value-added information on achieving sustainable development in the Saudi environment.

By identifying the most important value-added information that must be disclosed in the financial reports of Saudi companies, and determining the appropriate method and timing for accounting disclosure of value-added information in the financial reports of Saudi companies, and providing a framework for accounting disclosure that includes the most important value-added information that Saudi companies must adhere to achieve Sustainable development in the Saudi environment, and measuring the current level of accounting disclosure for value-added information on achieving sustainable development in the Saudi environment.

The study found the Failure of the economic units listed in the Saudi stock market to prepare and publish the value-added statement, no significant differences among users of financial statements about accounting treatments for value-added list items as one of the sustainability reports, no significant differences among users of financial statements about how and timing to disclose the value-added statement as one of the sustainability reports, no significant differences among users of financial statements on the impact of accounting disclosure for value- added information to achieve sustainable development in the Saudi environment.

According to these findings, the parties benefiting from financial reports, especially the stock market, legal accountants, financial analysts and investors, as well as academics, in increasing the ability to understand the relationship between the value- added list and sustainable development.

It also calls for further study on upgrading the quality of integrated reports, including the Sustainability Report.