Quality Of Comprehensive Reports Under Sustainability Accounting And International Standards /Proposed Model

Abstract

   The aim of this research is to improve the quality of reports under the application of sustainability accounting and international standards (IS). The preparation of comprehensive reports are used to consolidate their presentation and incorporate all dimensions   of sustainability accounting of economic, environmental, social, technological, governance and risk. The comprehensive reports are prepared for the industrial economic entities under accounting for sustainability and international standards in order to avoid the deficiencies of the reports prepared according to the unified accounting system and local standards. It is shown that the preparation of comprehensive reports under the accounting of sustainability and international standards improves the quality of these reports. The researchers made several recommendations, the most important of which are the industrial economic entities, the application of sustainability accounting and the international standards for the purpose of preparing comprehensive reports to provide useful information to stakeholders.