THE IMPACT OF ACCOUNTING DISCLOSURE OF ENVIRONMENTAL AND SOCIAL RESPONSIBILITY IN THE DIGITAL BUSINESS ENVIRONMENT ON IMPROVING THE PERFORMANCE AND MAXIMIZING THE VALUE OF AN ENTERPRISE A FIELD STUDY ON SOME CEMENT INDUSTRY COMPANIES

Document Type : Original Article

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1 Faculty of Graduate Studies and Environmental Research,, Ain Shams University

2 Faculty of Commerce, Ain Shams University

Abstract

The study aimed to identify the impact of accounting disclosure on environmental and social responsibility in light of the application of modern digital technologies to the practices of the accounting and auditing profession on improving performance, and the impact of this on achieving sustainability in an effort to achieve maximization of the value of the enterprise. To achieve this goal, the researchers relied on theoretical grounding through the inductive (descriptive) approach, from books, references, and Arab and foreign studies, then conducted a field study by designing a survey list, distributed to the study sample of accountants, financial analysts, auditors, financial managers, executives, and faculty members in colleges of commerce , Department of Accounting and Auditing, The study sample represented some companies operating in the cement industry in Egypt, and the SPSS statistical program was used to analyze the data. The study concluded that there is a positive, significant relationship between accounting disclosure of environmental and social responsibility in the digital business environment and improving performance. There is also a positive, morally significant relationship between improving performance and maximizing the value of the enterprise. The study recommended the need for companies to work to keep pace with modern environmental developments using digital technologies to achieve environmental leadership in the digital business environment, and to provide environmentally friendly products with low production costs, in order to achieve a brand name. Distinguishes it from its competitors.
 

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