Examining the impact of Sustainability Accounting on the Financial Reporting -A Field Study- | ||
| الفکر المحاسبى | ||
| Article 23, Volume 23, Issue 2, July 2019, Pages 1139-1156 PDF (276.12 K) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/atasu.2019.38766 | ||
| Author | ||
| محمد مرسي أحمد خضير* | ||
| کلية التجارة -جامعة عين شمس | ||
| Abstract | ||
| This paper investigates the impacts of sustainability accounting on corporate financial reporting. As sustainability reporting is a more comprehensive tool than the environmental and social reports. A survey was conducted on a sample of 300 Egyptian listed companies.1200 questionnaires were distributed to managers, accountants, and auditors. 912 questionnaires were returned with a satisfying response rate of 76%. It was found that there is a statistically significant impact of sustainability accounting elements on financial reporting. The total impact of sustainability accounting on financial reporting is weighted by 43.3%. Environmental elements of sustainability accounting explain about 0.243 % of the variations in the financial reporting variable, the social elements explain about 0.235%, and the economic elements explain about 0.352% of the variations in the financial reporting. It also indicates that implementing sustainability accounting have barriers represented mostly in the management unawareness of the importance of sustainability accounting, consequently management avoidance of reporting its social and environmental activities, and finally the absence of imposing deterrent penalties for companies refraining social and environmental responsibilities reporting | ||
| Keywords | ||
| Sustainability Reporting; Sustainability Accounting; Financial reporting | ||
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