مدى تطبيق تقارير الاستدامة المالية المدركة في بورصة فلسطين : دراسة استكشافية

Abstract EN

The study aimed to identify how much the companies that are listed on the Palestinian Exchange apply the elements of financial sustainability reports (environmental, social and economic), and to achieve the objectives of the study, the descriptive analytical method was used in this study, as a total of 144 questionnaires were distributed to the decision makers and those involved in the financial affairs of the companies listed on the Palestinian Exchange.

By 48 companies, of which 120 were recovered with 83% recovery rate.

The respondents' answers were analyzed using the statistical data analysis software (SPSS).

The study reached many results, the most important of which are: The listed companies in Palestine apply the elements of environmental, social and economic sustainability reports.

In addition, these companies face problems and obstacles in applying these reports, the most important of which is the lack of practical and professional expertise and technical skill necessary to apply the financial sustainability reports.

It also found that there are no laws and regulations to the extent required to disclose their social, environmental and economic performance.

he study concluded with a number of recommendations, the most important of which are: the need for companies to address the problems they face in the application of financial sustainability reports, and provide the practical and professional expertise and technical skill necessary to apply financial sustainability reports.