424495

THE IMPACT OF GREEN TECHNOLOGY APPLICATIONS ON THE QUALITY OF INTEGRATED REPORTS: A FIELD STUDY

Article

Last updated: 11 May 2025

Subjects

-

Tags

Environmental Economics

Abstract

The study aimed to theoretically analyse the relationship between green technology applications and the quality of integrated reports, with a field study conducted in the Egyptian context to test the proposed hypotheses and address the research questions. In addition to examining the impact of green technology on integrated reporting quality, the study explored statistically significant differences in opinions among different groups regarding the effect of integrated reporting on the value of organizations implementing green technology in Egypt. Data collection was carried out using personal interviews and questionnaires. The study sample (N=191) included senior and middle management, IT specialists, accountants, and accounting academics from Egyptian Universities. Descriptive results showed a strong consensus among participants on the importance of adopting green technology due to its various positive accounting impacts. There was also agreement on the importance of integrated reporting and its potential to enhance organizational value, particularly for green technology adopters. Inferential results revealed statistically significant differences in opinions among study groups concerning the importance and accounting impact of green technology. However, no significant differences were found regarding the importance of integrated reporting or its effect on organizational value. Additionally, the results confirmed a statistically significant impact of green technology applications on the quality of integrated reports and significant differences in opinions on how integrated reporting influences the value of green technology–adopting organizations in Egypt.

DOI

10.21608/jesasd.2025.367819.1003

Keywords

Green technology, Integrated reporting, Sustainable Development, ENVIRONMENTAL ACCOUNTING

Authors

First Name

Walaa

Last Name

AbdElnabi

MiddleName

Mohammed

Affiliation

Dept. Admin., Legal and Environ. Econ. Sci., Inst. Environ. Stud., Arish Univ., Egypt.

Email

salehgelbana@aru.edu.eg

City

-

Orcid

-

Volume

2

Article Issue

1

Related Issue

55297

Issue Date

2025-03-01

Receive Date

2025-02-01

Publish Date

2025-03-01

Page Start

53

Page End

70

Print ISSN

3062-5661

Online ISSN

3062-567X

Link

https://jesasd.journals.ekb.eg/article_424495.html

Detail API

http://journals.ekb.eg?_action=service&article_code=424495

Order

424,495

Type

Original Article

Type Code

3,372

Publication Type

Journal

Publication Title

Journal of Environmental Studies and Sustainable Development

Publication Link

https://jesasd.journals.ekb.eg/

MainTitle

THE IMPACT OF GREEN TECHNOLOGY APPLICATIONS ON THE QUALITY OF INTEGRATED REPORTS: A FIELD STUDY

Details

Type

Article

Created At

27 Apr 2025