Integrated Reports to Evaluate the Sustainable Performance of Economic Entities
Author(s)
Prof. Dr. Jalelah Edan Hulaihel , Saja Mohammed Salman ,
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Volume 11 - November 2022 (11)
Abstract
The term sustainable performance one of the most interesting concepts in this time especially after the advent of globalization the openness of the market and the accompanying changes in the modern business environment including awareness the importance of sustainable performance of economic entity and the risks you might face as well as managements need for information about sustainable performance for those entity in order to achieve the strategic objectives among them is the goal of promoting sustainable development it is a development goal that seeks to achieve the welfare of society without harming the environment and its resources this is because it is considered a joint property lot of relevant research has shown that the traditional techniques used suffer from shortcomings in evaluating the performance of economic entity this is because it is limited to financial indicators only which were not able on their own to evaluate the performance of those entity , integrated report are the means by which they can evaluate the sustainable performance of economic entity recently interest in integrated reports has increased due to the increased demand for them , integrated reports are means used by the entity in disclosing their financial and non-financial performance to provide stakeholders with all information related to economic , social and environmental issues , there has become an agreement between academics that maintaining the current reports will entail taking risk , The research aims at the role that integrated reports play in evaluating the sustainable performance of economic entity.
Keywords
Performance Evaluation, Sustainable Performance, Integrated Reports, Social Performance, Environmental Performance, Economic Performance.
References
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