A Proposed Digital Platform for Accounting Disclosure about Corporate Social Responsibility

Mohamed, Sherif Nagy; Abu-Musa, Ahmad Abdelsalam; El-Ghaish, Amal Mahmoud

doi:10.5281/zenodo.10808920

Document Type : Original Research

Authors

Department of Accounting, Tanta University, Cairo, Egypt

https://doi.org/10.5281/zenodo.10808920

Abstract

This study provides a proposed digital platform for accounting disclosure of corporate social responsibility (CSR) performance. The purpose of this digital platform is to help companies disclose their sustainability performance in accordance with international standards by providing a platform for activities in the field of corporate social responsibility. Digital platforms provide mechanisms for measuring and disclosing corporate social responsibility and sustainability. This study provides new information and new measures of his CSR performance in three main dimensions: economic, social and environmental value creation. This study develops a digital platform to measure and disclose CSR performance in applied research in the Egyptian healthcare industry.The results of this study demonstrate that using digital platforms as measurement and disclosure systems is worthwhile and valuable. The results of the applied study demonstrate the effectiveness of the system in measuring strategic sustainability performance dimensions. This research provides a wealth of information for all users of financial reports and addresses stakeholder needs for more information on the measurement and disclosure of corporate social responsibility performance. This research has practical implications for companies using this system as a measurement tool to measure strategic sustainability performance. This research has implications not only for the concept of strategic sustainable performance of companies, but also for the concept of corporate social responsibility.

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COPYRIGHTS

©2024 The Author(s). This is an open access article distributed under the terms of the Creative Commons Attribution (CC BY 4.0), which permits unrestricted use, distribution, and reproduction in any medium, as long as the original authors and source are cited. No permission is required from the authors or the publishers.

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International Journal of Management, Accounting and Economics

A Proposed Digital Platform for Accounting Disclosure about Corporate Social Responsibility

References

References

Volume 11, Issue 1 - Serial Number 114
January 2024
Pages 19-37

A Proposed Digital Platform for Accounting Disclosure about Corporate Social Responsibility

References

References

Volume 11, Issue 1 - Serial Number 114January 2024Pages 19-37

Volume 11, Issue 1 - Serial Number 114
January 2024
Pages 19-37