The Impact of Climate Change disclosure in Integrated Reports on Value Relevance: An Applied Study

نوع المستند : المقالة الأصلية

المؤلفون

1 قسم المحاسبة- كلية التجارة جامعة كفرالشيخ

2 قسم المحاسبه - کلية التجارة - جامعة کفرالشيخ

3 جامعة کفرالشيخ - کلية التجارة - قسم المحاسبة

المستخلص

The main objective of this research is studying the impact of climate change
disclosure in Integrated Reports (IRs) on value relevance in the Egyptian
environment and revealing IR importance, characteristics, content and climate change definitions for all stakeholders. The researchers
used Ohlson’s (1995) model to measure the value relevance of 25 non-financial
listed firms in EGX30 for the period between (2017-2021), also the research
illustrated the climate change disclosure way in IRs and its value relevance. The
researchers depended on STATA program in executing the applied study
depending on OLS regression model to test the hypotheses.
The findings revealed that there are positive significant impact of climate
change disclosure in IRs on value relevance, positive non-significant impact of
climate change disclosure in IRs on BV, positive significant impact of climate change disclosure in IRs on
. E
Findings revealed that IR can illustrate the impact of climate change on firms' strategies and business models, subsequently make it more transparent to investors and capital providers.

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