Evaluating the role of developing disclosure within social responsibility reports in light of the Corona pandemic in enhancing the transparency of accounting information

Abstract

The research aims to try to develop disclosure in sustainability reports based on the principles of (GRI), through the disclosure of economic profit and the value achieved within economic indicators, and its role in enhancing the transparency of accounting information in light of the Corona pandemic. The research concluded that there is a need to develop sustainability reports by including information on real profit and realized value to enhance the transparency of accounting information. There are also indications that the commitment to sustainability remains strong. This requires companies to continue to understand and appreciate that sustainability was and remains an essential part of resilient business strategies before and after the virus hit, and it is a fundamental source of strategic competitive advantage and plays a major role in rebuilding the global economy