أثر توجه الشركات نحو التقارير المتكاملة على القيمة السوقية للأسهم : بالتطبيق على الشركات المدرجة بمؤشر الاستدامة المصري

Abstract EN

The study aimed to identify the impact of commitment of the companies listed in the Egyptian Sustainability Index towards disclosing the requirements of integrated reports on the market value of stock, by analyzing the information content of the annual reports published for (18) companies included in the Egyptian Sustainability Index during the period 2018-2020 to measure the level of orientation of the companies under study towards the obligation to disclose the items of the study indicator of integrated reports , and examining the relationship between the level of orientation towards commitment to disclose the items of the integrated reports in their published reports and the market value of the stock prices of those companies.

The study presentedthat there is a tendency of the companies included in the Egyptian Sustainability Index towards the commitment to disclose the requirements of the integrated reports at average rates of approximately 60%.

The study showed also that there is a significant positive relationship between integrated reporting requirements and the market value of the stock of those companies.