Abstract

The aim of this study is to know the role of sustainable development accounting in increasing thecredibility of financial reports and the high level of confidence in them. The study reached a number ofresults, the most important of which is that the interest in measuring and disclosing the third elements ofsustainable development accounting helps to increase the reliability of financial reports. Sustainabledevelopment in the form of sustainability reports, including quantitative and descriptive financial andnon-financial information, while working to communicate them to stakeholders and stakeholders.

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