The Impact of Green Technology Applications on The Quality of Integrated Reports: A Field Study | ||
| Journal of Environmental Studies and Sustainable Development | ||
| Volume 2, Issue 1, March 2025 | ||
| Document Type: Original Article | ||
| DOI: 10.21608/jesasd.2025.367819.1003 | ||
| Author | ||
| Walaa Mohammed AbdElnabi* | ||
| Arish Univeristy | ||
| Abstract | ||
| This research investigated the relationship between adopting green technology and the quality of integrated reports, and how integrated reporting impacts organizational value within the Egyptian context. A field study was conducted using questionnaires and interviews, engaging 191 participants from Egyptian organizations, including management, IT specialists, accountants, and academics. Descriptive analysis showed a strong consensus among participants regarding the importance of green technology applications and integrated reporting, acknowledging their beneficial impacts. Inferential results revealed statistically significant differences in opinions concerning the perceived importance of green technology itself and the impact of integrated reporting on organizational value. However, no significant difference was found in opinions regarding the general importance of integrated reporting. Critically, the study confirmed a statistically significant positive effect of green technology applications on enhancing the quality of integrated reporting. This underscores green technology's crucial role in improving reporting quality in Egyptian businesses, even amidst some varied opinions on specific related aspects. | ||
| Keywords | ||
| Green Technology; Integrated Reporting; Sustainable Development; Environmental Accounting | ||
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