Measuring the level and disclosure quality in the integrated reports of the Egyptian companies listed in the (S&P/EGX-ESG) index

Abstract

Integrated Reporting is a new and innovative approach in corporate reporting, which promotes the idea of integrating financial and non-financial information in the company's report with the intended purpose of providing the stakeholders with more relevant and useful information about the performance and prospects of the organization in response to their growing information needs (IIRC,2013). The main objective of this research is to identify and analyze the importance of the quality of disclosure in integrated reports and evaluate the level and quality of disclosure of integrated reports in the Egyptian business environment considering the guidelines issued by the International Integrated Reporting Council and the GRI Global Report Initiative