DOIONLINE

DOIONLINE NO - IJMAS-IRAJ-DOIONLINE-12417

Publish In
International Journal of Management and Applied Science (IJMAS)-IJMAS
Journal Home
Volume Issue
Issue
Volume-4,Issue-5  ( May, 2018 )
Paper Title
Features Affecting the Quality of Sustainability Reporting: An Empirical Study and Evaluation
Author Name
Noha Abd El-Rahman
Affilition
Assistant Lecturer of Accounting, The British University in Egypt (BUE), Faculty of Business Administration, Economics and Political Science PhD Student, London Doctoral Academy & Division of Accounting, Finance & Economics School of Business, London South Bank University
Pages
36-47
Abstract
Despite of the increasing importance of the sustainability reporting, as a measure of the sustainability performance, nowadays, there is a consensus on the poor quality of sustainability reporting among academics and practitioners. This research aims at testing the impact of some factors that could be the reason behind that poor quality of sustainability reporting. Based on the relevant literature, the research applied multiple regression analysis to test the impact of the corporate adherence to regulations (mainly Global Reporting Initiatives “GRI”) and the type of information in the report (mainly the quantitative information) on the quality of sustainability reporting. This relationship has been tested on a sample of the Global Fortune 100 (G100) companies for the period of 2011-2015. The empirical study concluded that, there is a significant positive relationship between the adherence to regulations and the type of information on the quality of sustainability reporting. Keywords - Sustainability Reporting, Lack of Regulation, Type of Information.
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