Measuring the level and disclosure quality in the integrated reports of the Egyptian companies listed in the (S&P/EGX-ESG) index | ||||
| مجلة جامعة جنوب الوادى الدولية للبحوث التجارية | ||||
| Editorial, Volume 7, Issue 1, June 2023, Page 66-95 PDF (594.77 K) | ||||
| DOI: 10.21608/mgsji.2023.225637.1011 | ||||
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| Author | ||||
صالح عبد الرؤف حسين محمود 
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| قسم المحاسبة والمراجعة، كلية التجارة، جامعة جنوب الوادي، قنا، مصر. | ||||
| Abstract | ||||
| Integrated Reporting is a new and innovative approach in corporate reporting, which promotes the idea of integrating financial and non-financial information in the company's report with the intended purpose of providing the stakeholders with more relevant and useful information about the performance and prospects of the organization in response to their growing information needs (IIRC,2013). The main objective of this research is to identify and analyze the importance of the quality of disclosure in integrated reports and evaluate the level and quality of disclosure of integrated reports in the Egyptian business environment considering the guidelines issued by the International Integrated Reporting Council and the GRI Global Report Initiative. The study uses the content analysis method to analyze the content of the annual reports and other non-financial reports published by (23) companies listed in the S&P/EGX-ESG index from 2018 to 2022 and measure the level and disclosure quality of these reports following the international integrated reporting framework. The results of the study show that there is an overall increasing trend in the coverage of the content elements of the integrated annual reports of the sampled companies. Moreover, the results of the study show that there is a significant and positive effect of Publishing a separate sustainability report on the Integrated Reporting Disclosure. In addition, the results of the study show that the Egyptian companies listed in the (S&P/EGX-ESG) index making progress in the adoption of integrated reports following the international integrated reporting framework. | ||||
| Keywords | ||||
| Integrated reporting; Disclosure quality; S&؛ P/EGX-ESG index | ||||
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