Document Type

Article

Publication Date

2016

Abstract

Despite of the general agreement among academics and practitioners on the massive importance of sustainability reporting, the quality level of sustainability reporting is unsustainable. There is an obvious increase in the number of sustainability reports that is not associated with a parallel or even acceptable increase in their quality. This research aims at contributing knowledge within sustainability reporting in the context of Egypt. This aim will be achieved by providing insights in the knowledge and reporting of sustainability through testing certain features for their impact on the quality of sustainability reporting. Data will be collected for the Global 100 companies, as 95% of these companies are providing sustainability disclosures, including companies’ Egyptian branches. Data about sustainability reporting guidelines will be collected from the Global Reporting Initiative (GRI) website. Data about sustainability reports of companies will be collected from the Corporate Register website, in addition to companies’ websites.

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Accounting Commons

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