العوامل المؤثرة على مستوى الإفصاح عن عناصر محاسبة الاستدامة للشركات المساهمة العامة المدرجة في بورصة فلسطين

Abstract EN

This study aims to determine the level of disclosure of accounting sustainability elements by Palestinians public shareholding companies listed on the Palestine’s securities exchange in 2015, which are 49 companies, it also aims to study the relationship between the level disclosure of sustainability accounting elements and some characteristics of companies.

In order to achieve the study objectives, an indicator of sustainability accounting elements was built to measure the disclosure level of sustainability accounting elements in annual reports or sustainability reports which companies have websites.

This study has found variations in disclosing elements of sustainability accounting among financial sectors under study.

The average rate didn't exceed 70% as well, while the Banking sector and financial services took the lead among the five sectors in the disclosure of sustainability accounting, where the disclosure rate reached 91%.

The study has shown a positive link between the level of disclosure accounting sustainability elements and the total company assets .However; adverse relationships were found between the level of disclosure of accounting sustainability elements and the age of companies.

Also there were statically significant variations in the disclosure level of accounting sustainability elements attributable to economic sector.