العلاقة بين آليات الحوكمة وأداء وتقارير الاستدامة

Abstract EN

Corporate governance is one of the topics that has received great attention during the past two decades, and the term corporate governance has become in a short period of interest to many political, economic and academic circles, and the OECD has played a prominent role in establishing a set of non-binding principles and guidelines for business organizations on corporate governance Companies, in addition to the contributions of the World Bank and the International Monetary Fund (IMF) in this field.

The financial statements and reports of companies are the main tool for investors and other stakeholders to make decisions, and with the rapid change in the business environment, these reports do not adequately express the multiple dimensions of the value of the enterprise at the present time, and the need to disclose non-financial information has emerged, including sustainability, corporate governance and The role of the facility in achieving environmental and social objectives, this information is not covered by reports and financial statements, hence the importance of social and environmental disclosure, which evolved into the disclosure of sustainable development, and the sustainability report includes disclosure of non-financial information to internal and external stakeholders regarding the enterprise's economic, environmental and social activities, so it is also called the Tripartite Report.