EVALUATING THE EFFECTIVENESS OF GOVERNANCE ON THE QUALITY OF INTEGRATED BUSINESS REPORTS AND THEIR IMPACT ON THE FINANCIAL PERFORMANCE OF ENTERPRISES | ||||
| Journal of Environmental Science | ||||
| Volume 54, Issue 1, January 2025, Page 182-194 PDF (769.7 K) | ||||
| Document Type: Original Article | ||||
| DOI: 10.21608/jes.2025.324169.1876 | ||||
 View on SCiNiTO | ||||
| Authors | ||||
Febronia F. Zaky  1; Tariq A. Hammad* 2; Majed M. Y. Al-Kharboutli* 3
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| 1Faculty of Graduate Studies and Environmental Research, Ain Shams University | ||||
| 2Faculty of Commerce, Ain Shams University | ||||
| 3Misr Higher Institute for Commerce and Computers. | ||||
| Abstract | ||||
| The aim of this research is to evaluate the effectiveness of governance on the quality of integrated business reports and its impact on the financial performance of establishments, especially with the increasing interest in the environment and the emergence of governance and the shift in regulatory thinking towards environmental issues and the emphasis on the importance of having effective regulatory systems in these companies. Governance is one of the main factors affecting the quality of integrated business reports. Governance encourages the provision of more transparent and reliable information about the company's performance and determines the performance standards and financial reports required to ensure the company's commitment to the specified standards. Governance mechanisms include administrative structures, regulations, policies and procedures that determine the distribution of powers and responsibilities within the company. These mechanisms are based on a set of basic principles such as credibility, transparency, accountability, and the rights of shareholders, employees, and interested parties. The applied approach was followed in the research, and the research reached several important results, including: There is a positive impact of governance on the comprehensiveness of reports, as the percentage of comprehensive reports was, activating governance mechanisms has a positive impact on sustainability reports, there is a significant positive impact of the quality of integrated business reports on the rate of return on investment, and the study recommended improving governance systems within the facility, by enhancing the transparency of operations, improving the structure of boards of directors, and enhancing levels of accountability, developing and improving the quality and comprehensiveness of sustainability reports, which leads to increased transparency and accuracy in reports, strengthening the links between financial and non-financial dimensions, and enhancing training and development of human cadres responsible for preparing sustainability reports, to ensure their deep understanding of international concepts and standards related to sustainability reports, increasing continuous interaction with stakeholders outside the facility, to ensure understanding their opinions and comments on financial and non-financial reports to increase the financial performance of the facility. | ||||
| Keywords | ||||
| governance - integrated business reports - financial performance; ESG | ||||
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