دور المحاسبة عن التنمية المستدامة في تحسين المحتوى الإعلامي للتقارير المالية

Abstract

The study aimed to measure the relationship between the dimensions of accounting for sustainable development and improve the media content of the financial reports in the Sudanese joint-stock companies, as the problem of the study was that the traditional financial reports do not care about the data on the dimensions of sustainable development, which may affect the rationalization of investment decisions and its reflection on the media content of the reports The study reached several results, the most important of which was the disclosure of the healthy environment for the company’s employees in improving the media content of the financial reports. The interest in providing devices to reduce environmental pollution has helped improve the media content of financial reports. The study recommended the necessity of disclosing information related to the environmental and social dimension of financial reports. A commitment to the economic dimension of sustainable development accounting is necessary to improve the media content of financial reports.