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- Title
في قيمة الشركة GRI-G أثر الإفصاح عن الاستدامة وفقاً لمعايير مبادرة التقارير العالمية 4
- Authors
محمد خالد عبد الحياصات
- Abstract
The study aimed to investigate the effect of sustainability disclosure according to the GRI-G4 standards on firm value, by following the analytical descriptive approach. The study sample included (33) Jordanian industrial companies listed on the Amman Stock Exchange during the period (2018-2021). Data related to the disclosure items on the economic, environmental and social sides were collected from the annual reports of the industrial companies of the study sample, also the firm value was measured by the Tobin's Q. The study concluded that there is a statistically significant effect of the sustainability disclosure according to the GRI-G4 standards and its dimensions on the firm value. The study recommended that all industrial companies must to sustainability disclose in accordance to the GRI-G4 standards, and adopting activities and practices that contribute to increasing and maximizing the value of the company.
- Subjects
ENTERPRISE value; ENVIRONMENTAL, social, &; governance factors; STATISTICAL hypothesis testing; STANDARDS; SUSTAINABILITY
- Publication
Jadara Journal of Research & Studies, 2023, Vol 9, Issue 2, p1
- ISSN
2313-5824
- Publication type
Article
- DOI
10.54161/10.54161/jrs.v9i2.267