MEASURING THE EFFECT OF THE ENVIRONMENTAL PERFORMANCE EFFECTIVENESS OF THE ECONOMIC UNITS ON THE QUALITY OF THE FINANCIAL REPORTS TO SUPPORT THE COMPETITIVE CAPACITY AFIELD STUDY
Abdel Gawad, D., Al Sisi, N., Abdel Aal, M. (2019). MEASURING THE EFFECT OF THE ENVIRONMENTAL PERFORMANCE EFFECTIVENESS OF THE ECONOMIC UNITS ON THE QUALITY OF THE FINANCIAL REPORTS TO SUPPORT THE COMPETITIVE CAPACITY AFIELD STUDY. EKB Journal Management System, 47(1), 409-434. doi: 10.21608/jes.2019.129462
Dourya S. M. Abdel Gawad; Nagwa A. E. Al Sisi; Mahmoud H. Abdel Aal. "MEASURING THE EFFECT OF THE ENVIRONMENTAL PERFORMANCE EFFECTIVENESS OF THE ECONOMIC UNITS ON THE QUALITY OF THE FINANCIAL REPORTS TO SUPPORT THE COMPETITIVE CAPACITY AFIELD STUDY". EKB Journal Management System, 47, 1, 2019, 409-434. doi: 10.21608/jes.2019.129462
Abdel Gawad, D., Al Sisi, N., Abdel Aal, M. (2019). 'MEASURING THE EFFECT OF THE ENVIRONMENTAL PERFORMANCE EFFECTIVENESS OF THE ECONOMIC UNITS ON THE QUALITY OF THE FINANCIAL REPORTS TO SUPPORT THE COMPETITIVE CAPACITY AFIELD STUDY', EKB Journal Management System, 47(1), pp. 409-434. doi: 10.21608/jes.2019.129462
Abdel Gawad, D., Al Sisi, N., Abdel Aal, M. MEASURING THE EFFECT OF THE ENVIRONMENTAL PERFORMANCE EFFECTIVENESS OF THE ECONOMIC UNITS ON THE QUALITY OF THE FINANCIAL REPORTS TO SUPPORT THE COMPETITIVE CAPACITY AFIELD STUDY. EKB Journal Management System, 2019; 47(1): 409-434. doi: 10.21608/jes.2019.129462

MEASURING THE EFFECT OF THE ENVIRONMENTAL PERFORMANCE EFFECTIVENESS OF THE ECONOMIC UNITS ON THE QUALITY OF THE FINANCIAL REPORTS TO SUPPORT THE COMPETITIVE CAPACITY AFIELD STUDY

Journal of Environmental Science
Article 17, Volume 47, Issue 1, September 2019, Page 409-434  XML PDF (627.23 K)
Document Type: Review Article
DOI: 10.21608/jes.2019.129462
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Authors
Dourya S. M. Abdel Gawad1; Nagwa A. E. Al Sisi2; Mahmoud H. Abdel Aal2
1Post Grad., Insititute of Environmental studies & research, Ain Shams University
2Faculty of Commerce, Ain Shams University
Abstract
The objective of this study is to conduct a study to measure the impact of the environmental performance of economic units on the quality of financial reports to enhance competitiveness by determining the factors affecting the effectiveness of environmental performance and to determine the impact of the effectiveness of environmental performance on the quality of financial reports, Competitiveness of economic units.
In order to achieve this goal, the researcher relied on the theoretical theory through the inductive method, from books, references, and Arab and foreign studies, and then conducting a field study by designing a survey list of employees of pharmaceutical companies from the directors of departments, accountants, auditors, heads of sectors and employees of the Risk Management Committee. (9) Companies out of a total of (148) companies.
A random sample of (200) individuals was distributed. The sample of the study was (181), and 19 samples were not valid. The results of the study revealed a statistically significant effect on the effectiveness of the economic performance of the economic units Li the quality of financial reports to strengthen competitiveness, the study recommended to compel economic units of the need to disclose the accounting for environmental performance to achieve the quality of financial reports and in support to its competitiveness, and the development of the awareness of the importance and the role of the environmental performance of economic units and its impact on the environment and society through scientific meetings, training courses.
 
 
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