A PROPOSED FRAMEWORK FOR INTEGRATED REPORTING IN THE LIGHT OF COST AND RETURN IN THE FERTILIZER SECTOR APPLIED STUDY AT MISR FERTILIZERS COMPANY MOPCO

Document Type : Review Article

Authors

1 Grad student at Collage of Environmental Studies and Research, Ain Shams University

2 Faculty of Commerce, Ain Shams University Dean of the Higher Institute for Cooperative and Administrative Studies.

3 the Department of Business Administration, Faculty of Commerce - Ain Shams University

Abstract

The study aimed to develop a proposed framework for integrated reports in the light of the cost and return in the fertilizer sector (applied study) by highlighting the chemical fertilizer sector in Egypt as one of the most important development projects to achieve sustainable development, including MODCO for the production of chemical fertilizers. Researchers in this research relied on some approaches used in scientific research: An extrapolatory and extractive approach based on historical data, statistics and facts rather than on abstract mental reasoning. The study addresses the development of a proposed framework for integrated reporting in the light of the cost-benefit of the fertilizer sector. The researcher used the analytical descriptive approach in identifying the research problem. The research problem is summarized in the need to develop a new approach to evaluate integrated reports as a result of the shortcomings in the current report model and users' need for information on the overall performance of the facility in the past and future. In the light of financial and administrative bases in a way that reflects the coherence of the performance of the enterprise and collects financial and non-financial information about the enterprise's strategy, oversight, performance and expectations in a way that reflects the environmental, social and economic context in which it operates. (400) Individual as a sample of specialists, the results of the study refer to the most important findings, including "a morally significant relationship between integrated reports and cost-benefit analysis of fertilizer companies (MOPCO)".

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Journal of Environmental Science
Volume 51, Issue 9 - Serial Number 9
Part 3: Environmental Economics, Law
September 2022
Pages 161-212

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