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181641

Assessing the ability of integrated reporting to meet the requirements of stakeholders cx

Article

Last updated: 05 Jan 2025

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Abstract

The study aims mainly to assess the capacity of integrated reporting to meet the requirements of the stakeholders, in order to achieve this goal, the study has developed an evaluation strategy of three axes, the first focused on assessing the capacity of these reports to disclose the values achieved by the stakeholders, while the second focused on the assessing of the extent to regulate the content of these reports, Finally, the third axis focused on the ability of these reports on the link between financial and non-financial information to achieve integration between information, the study has also explored the views of the three categories of dealers with the reports issued by Companies registered in the Egyptian Stock Exchange, they are: the Auditors and financial analysts and academics in universities, by distribution 150 list of the survey to these groups equally, the study found that the integrated reporting may be able to meet the needs of some of the stakeholders of the information, it also has several aspects of the shortcomings in the organization where these reports are still long and incomparable, as well as limited capacity on the link between financial and non-financial information in such a way which achieve integration of information.

DOI

10.21608/svuja.2019.181641

Keywords

Integrated reporting, stakeholders

Authors

First Name

Osman Mohamed Yassin

Last Name

Farag

MiddleName

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Affiliation

Faculty of Commerce, South Valley University

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City

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Orcid

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First Name

Osama Ahmed Jamal

Last Name

Hilali

MiddleName

-

Affiliation

Faculty of Commerce, South Valley University

Email

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City

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Orcid

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First Name

Ahmed Hassan

Last Name

Ahmed

MiddleName

-

Affiliation

Faculty of Commerce, South Valley University

Email

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City

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Orcid

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First Name

Ali Ahmed

Last Name

Gad

MiddleName

-

Affiliation

Faculty of Commerce, South Valley University

Email

-

City

-

Orcid

-

Volume

1

Article Issue

2

Related Issue

25974

Issue Date

2019-07-01

Receive Date

2021-10-16

Publish Date

2019-11-04

Page Start

21

Page End

21

Print ISSN

2682-2164

Online ISSN

2682-2172

Link

https://svuja.journals.ekb.eg/article_181641.html

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https://svuja.journals.ekb.eg/service?article_code=181641

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10

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Abstracts

Type Code

1,976

Publication Type

Journal

Publication Title

SVU Journal of Abstracts

Publication Link

https://svuja.journals.ekb.eg/

MainTitle

Assessing the ability of integrated reporting to meet the requirements of stakeholders cx

Details

Type

Article

Created At

23 Jan 2023