Document Type : Original Research


Department of Accounting, Tanta University, Cairo, Egypt


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.


Main Subjects


©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.

Agostino, D., & Arnaboldi, M. (2021). From preservation to entertainment: Accounting for the transformation of participation in Italian state museums. Accounting History, 26(1), 102-122.
Amanpreet, K., & Sumit, L. (2018). Stakeholder engagement in sustainability accounting and reporting A study of Australian local councils. Accounting, Auditing, and Accountability Journal, 31(1), 338-368.
Boiral, O., Talbot, D., & Brotherton, M. (2020). Measuring sustainability risks: A rational myth? Business Strategy and the Environment, 29(6), 2557-2571.
Çalişkan, A. (2014). How accounting and accountants may contribute to sustainability? Social Responsibility Journal, 6(2), 100-110.
Cascino , C., Mark, O., Gassen, J., Imam, S., & Jeanjean, T. (2021). Who uses financial reports and for what purpose? Evidence from capital providers. Accounting in Europe, 11(2), 185-209.
Chijioke, N. (2022). Systematic review of integrated reporting: recent trend and future research agenda. Journal of Financial Reporting and Accounting, 20(3/4), 580-598.
Francesca, R., Adriana, T., Giuseppe, N., & Gianluca, Z. (2018). Ensuring More Sustainable Reporting in Europe Using Non-Financial Disclosure—De Facto and De Jure Evidence. journal of Sustainability, 10(1162), 55-75. doi:10.3390/su10041162
Geoffrey, C., Musa, M., Jubilee, C., David, M., & Robert, M. (2022). Agency and institutional-related factors and the heterogeneity of sustainability and integrated report information disclosures in Kenya. Journal of Financial Reporting and Accounting , 20(5), 809-840.
Jin, C. (2018). The effects of creating shared value (CSV) on the consumer self–brand connection: Perspective of sustainable development‏‏. Corporate Social Responsibility and Environmental Management‏‏, 25(6), 1246-1257.
Kramer, J., & Chen, J. (2010). Title of the Article. Journal Name, 3(2), 110-313.
Matinheikki, J., Rajala, R., & Peltokorpi, A. (2017). From the profit of one toward benefitting many–Crafting a vision of shared value creation‏. Journal of Cleaner Production‏, 162(1), 83-93.
Moser, S., & Kleinhückelkotten, S. (2018). Good Intents, but Low Impacts: Diverging Importance of Motivational and Socioeconomic Determinants Explaining Pro-Environmental Behavior, Energy Use, and Carbon Footprint. Environment and Behavior, 50(6), 626– 656.
Nilashi, M., Rupani, P., Rupani, M., Kamyab, M., Shao, H., Ahmadi, W., & Aljojo, N. (2019). Measuring Sustainability Through Ecological Sustainability And Human Sustainability A machine learning approach. Journal of Cleaner Production, 240(1), 118-162.
O’Dwyern, B., & Unerman, J. (2020). Shifting the focus of sustainability accounting from impacts to risks and dependenciesresearching the transformative potential of TCFD reporting Accounting. Auditing and Accountability Journal Vol. 33 No, 33(1), 101-124.
Saviolidis, M., Cook, D., Davíðsdóttir, B., Jóhannsdóttir, L., & Ólafsson, S. (2021). Challenges of national measurement of environmental sustainability in tourism”, Current Research in Environmental Sustainability, Vol. 3, No. 1, pp 100-119. Current Research in Environmental Sustainability, 3(1), 100-119.
Suripto, S. (2019). Corporate social responsibility and creating shared value: A preliminary study from Indonesia‏. International Journal of Contemporary Accounting‏, 1(1), 23-36.
Vásquez-Millalén, C., Gil-Marín, M., & Vera-Ruiz, R. (2023). Social Report Model framed within the framework of Sustainable Accounting. Resmilitaris, 13(2), 3944-3958.
Watson, J., Taylor, A., Haffman, T., Jorge, A., Sulivan, B., Chung, D., & Mahmood, A. (2009). Title of the Book. New York: Publisher.