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المستخلص SUMMARY IntroductionEconomic Entities on the different nature of their activity are seeking to achieve economic performance which aims to maximize their profits. However, during of its activity these entities occur negative effects on the environment (pollution, depletion of natural resources) and on society as irrational exploitation of Labor, especially by the big companies of neglecting its negative effects on workers (safety, health, training, housing) which led to talk about the environmental and social performance in addition to economic performance. There are also more important factors in the equation of the economic success of the economic entities more than just product quality and competitive prices, other factors crystallized in the global market especially the social and environmental responsibility for these economic entities to the communities in which it operates ,Due to the changes and developments in the economic arena and the competitive environment , it was necessary on the accounting literature that develops parallel through it’s different mechanisms, Traditional accounting approach is no longer sufficient to economic, environmental and social developments In addition to the financial and economic information which provided to the users of the financial statements the disclosure of the environmental and social information can contribute in making rational economic &financial Decisions, in an environment characterized by the enormity of legislations and social environmental laws which binding for users. Research Problem The research problem can be formulated through the following key question: What is the impact of the accounting disclosure on the environmental and social performance at competitive capability of economic entity? And its contribution in sustainable development The ramifications of this question, the following questions . What’s the availability of social and environmental information in financial statements and reports? . What is the best location of the accounting disclosure on the environmental and social performance in the financial statements?3. To what extent can economic entities disclose in its environmental and social performance? 4. To what extent the interest of international and local professional organizations and government agencies to disclose environmental and social performance?5. Are accounting disclosure about the environmental and social performance of the economic entities is working to increase its market share? Research Objectives: The main objective of the research in the study of the implications and the impact of the accounting disclosure about the environmental and social performance at competitive capability of economic entities, and this is done through the following sub-goals: 1. Showing the accounting literature and intellectual aspects of the accounting disclosure of environmental and social performance 2. Determine the deficiencies Aspects in the accounting of social and environmental performance 3. Showing the reflection of the accounting on environmental and social performance to achieve the concept of sustainable development for the economic entities 4. To do a field study that show the impact of accounting disclosure on environmental and social performance on competitive capability of economic entities, which puts economic entities in an effectively competitive situation in an environment of constant change. Research Importance: The importance of the it is considered an extension of the previous studies and theses which discussed the accounting on environmental and social performance, and the research keep pace with the modern trend of the accounting literature, which seeks to expand the scope of the framework and the theory of accounting from the traditional concept of accounting, which focuses only on achieving profits to the modern concept which focuses on the environmental and social reports beside financial reports and this research also acquires a great importance to study the importance of the application of the principle of disclosure of social and environmental responsibility of economic entities. Also social and environmental responsibility of the economic entities is a way to gain a confidence for the audience and consumers satisfaction, when the companies play an advancement role of its social and environmental responsibility will achieve economic goals and increase their value to the audience and society, Research hypotheses: In light of the nature of the research problem& its importance &its objectives of the research hypotheses can be formulated as follows: - The first hypothesis: There is a statistical relationship between the accounting disclosure on environmental performance and competitive capability of economic entities. -The Second hypothesis: There is a statistical relationship between the accounting disclosure on social performance and competitive capability of economic entities. - The third hypothesis: There is a statistical relationship between the social &environmental &corporate governance performance and competitive capability of economic entities. Research Limitations: The limitations of the study are:- - The study did not address the accounting measurement of environmental and social performance. - The study did not address the auditing of the environmental performance or auditing social performance. And The study Will be limited on a sample of users and the interested in preparing financial reports and financial statements in A.R.E, due to the Egyptian environment of importance to influence the results of the study, this is prompting the researcher to conduct this study to demonstrate the impact of the nature of the Egyptian environment of the accounting disclosure on the environmental and social performance, according to the environmental laws, accounting standards, and corporate governance. Research Technique& methodology: In an effort to achieve the objectives of the research and testing its hypotheses, the researcher followed the theoretical and practical sides as follows: The theoretical study as followed: Inductive approach: where induction accounting thought through the writings and academic studies and access to sources and references of scientific books and published research, , Arabic & foreign periodicals, through the survey office and through computerized data (Internet) in the accounting field , accounting standards, the regulations and legislation which deal with the research in Egypt. Deductive approach: This approach uses the present phenomena and events it includes a prediction operations for phenomena future and events that studied, deductive approach includes a set of scientific research methods, it is the approach which is to try to devise solutions the usage of this approach under which trying to devise solutions to solve the problem of the research study. The field study: The researcher Will depend on this study due to the presence of factors does not accept quantify the design list investigate and direct it to a sample of writers and users interested with the reports and financial statements (Accountants and auditors, and investors, members of the faculty at universities, and financial analysts and experts sector experience Authority of Financial Supervision and the stock exchange and financial managers) for the purpose of collecting their vision and their judgments on the subject of the search. Finally, the use of statistical analysis for the data to test hypotheses and the relationship between the dependent independent and dependent variables which clear in the survey and using some appropriate statistical and mathematical methods to the nature of the data. |