The Impact of Climate Change disclosure in Integrated Reports on Value Relevance: An Applied Study | ||
| مجلة الدراسات التجارية المعاصرة | ||
| Volume 10, Issue 18, July 2024, Pages 562-598 PDF (1.02 M) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/csj.2024.240139.1425 | ||
| Authors | ||
| خلود الصالحى* 1; أيمن محمد صبري نخال2; عبده أحمد عتش3 | ||
| 1قسم المحاسبة- كلية التجارة جامعة كفرالشيخ | ||
| 2قسم المحاسبه - کلية التجارة - جامعة کفرالشيخ | ||
| 3جامعة کفرالشيخ - کلية التجارة - قسم المحاسبة | ||
| Abstract | ||
| The main objective of this research is studying the impact of climate change disclosure in Integrated Reports (IRs) on value relevance in the Egyptian environment and revealing IR importance, characteristics, content and climate change definitions for all stakeholders. The researchers used Ohlson’s (1995) model to measure the value relevance of 25 non-financial listed firms in EGX30 for the period between (2017-2021), also the research illustrated the climate change disclosure way in IRs and its value relevance. The researchers depended on STATA program in executing the applied study depending on OLS regression model to test the hypotheses. The findings revealed that there are positive significant impact of climate change disclosure in IRs on value relevance, positive non-significant impact of climate change disclosure in IRs on BV, positive significant impact of climate change disclosure in IRs on . E Findings revealed that IR can illustrate the impact of climate change on firms' strategies and business models, subsequently make it more transparent to investors and capital providers. | ||
| Keywords | ||
| Integrated reporting; value relevance; climate change; IR score | ||
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