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Abstract
Abstract
The study aimed to provide a proposed approach to examine the impact of companies ’commitment in S&P EGX-ESG on business ethics in light of the standards of Global Reporting Initiative (GRI-G4) to improve Financial Reporting Quality (FRQ) as a basis for ensuring the sustainability of Egyptian companies. The study also aims to identify the current status of sustainability reports in Egypt, assessing the level of disclosure of sustainability, and identifying the most important steps and procedures for preparing sustainability reports in accordance with the standards of Global Reporting Initiative (GRI-G4), and to develop a code of ethical conduct for companies.
A field study has been carried out to empriclly examine th research hypotheses using a questionnaire directed to investors, financial analysts and academics with a total sample of 230 observations. The study concluded that there are no significant differences between the opinions of the respondents regarding the companies’ commitment to disclose business ethics and the obstacles to their application in the Egyptian environment. The study also revealed that there are no significant differences between the opinions of the respondents regarding the financial reporting quality (FRQ) and the factors influencing them. Finally, there are no significant differences in the opinions of the respondents regarding the contribution of Global Reporting Initiative (GRI-G4) in improving Financial Reporting Quality (FRQ).
An empirical study is conducted using a content analysis of sustainability reports for a group of companies listed in S&P EGX-ESG, in order to identify the extent to which companies are committed to disclose business ethics in light of standards of Global Reporting Initiative (GRI-G4). The study sample consisted of (6) companies, and the empirical study concluded a set of important results. One of the most important is that there is a significant relatios between companies ’commitment to codes of business ethics in light of Global Reporting Initiative (GRI-G4) and the improvement of Financial Reporting Quality (FRQ).
Key Words: Global Reporting Initiative (GRI-G4), Financial Reporting Quality (FRQ), Business Ethics (BE).