Repercussions of Covid-19 on Accounting Disclosure of Sustainability Information in Light of Egypt’s Vision 2030
ابو موسى, Ø., البسطويسى, Ø., Mousa, E. (2023). Repercussions of Covid-19 on Accounting Disclosure of Sustainability Information in Light of Egypt’s Vision 2030. EKB Journal Management System, 15(2), 1-22. doi: 10.21608/masf.2023.299809
أ.د/ أحمد عبدالسلام ابو موسى; د/ مروه أحمد عبد الرحمن البسطويسى; Eslam Mohammed Refat Ali Yonis Mousa. "Repercussions of Covid-19 on Accounting Disclosure of Sustainability Information in Light of Egypt’s Vision 2030". EKB Journal Management System, 15, 2, 2023, 1-22. doi: 10.21608/masf.2023.299809
ابو موسى, Ø., البسطويسى, Ø., Mousa, E. (2023). 'Repercussions of Covid-19 on Accounting Disclosure of Sustainability Information in Light of Egypt’s Vision 2030', EKB Journal Management System, 15(2), pp. 1-22. doi: 10.21608/masf.2023.299809
ابو موسى, Ø., البسطويسى, Ø., Mousa, E. Repercussions of Covid-19 on Accounting Disclosure of Sustainability Information in Light of Egypt’s Vision 2030. EKB Journal Management System, 2023; 15(2): 1-22. doi: 10.21608/masf.2023.299809

Repercussions of Covid-19 on Accounting Disclosure of Sustainability Information in Light of Egypt’s Vision 2030

المجلة العلمية للدراسات والبحوث المالية والإدارية‎
Article 3, Volume 15, Issue 2, June 2023, Page 1-22  XML PDF (440.14 K)
Document Type: المقالة الأصلية
DOI: 10.21608/masf.2023.299809
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Authors
أ.د/ أحمد عبدالسلام ابو موسى email 1; د/ مروه أحمد عبد الرحمن البسطويسى email orcid 2; Eslam Mohammed Refat Ali Yonis Mousa email 3
1كلية التجارة - جامعة طنطا
2قسم المحاسبة والمراجعة ، کلية التجارة جامعة مدينة السادات
3المحاسبة والمراجعة , کليه التجارة , جامعة مدينة السادات
Abstract
The objective of this research is to develop a conceptual framework to assess the impact of the repercussions of the Corona pandemic on the disclosure of sustainability information in the light of Egypt’s 2030 vision by identifying sustainability in terms of concept, dimensions and principles in addition to approaches of sustainability accounting, and the impact of the Corona pandemic on the indicators of disclosure of sustainability and the requirements of Egyptian companies to face Corona in the future to achieve sustainability. The descriptive analytical approach was used to study and analyze literature review related to the repercussions of the Corona virus and its impact on the dimensions of sustainability. The research discussed the role of professional organizations to confront the repercussions of the Corona pandemic, and presented the objectives of sustainability in light of Egypt’s Vision 2030, and clarified the most important steps taken by the Egyptian government to confront the repercussions of Corona. The results of the study showed the need for companies to disclose the plans they adopt to confront the repercussions of the Corona virus, in addition to paying attention to the disclosure of non-financial information to achieve the sustainability of companies in the future, and finally increasing interest in disclosure of non-financial risks and integrating them with sustainability of companies to help identify the future.
Keywords
Coved 19; sustainability; Egypt’s vision 2030
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