{"id":4228,"date":"2022-08-01T21:48:22","date_gmt":"2022-08-01T21:48:22","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=4228"},"modified":"2022-08-01T21:48:26","modified_gmt":"2022-08-01T21:48:26","slug":"3-8-33","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/ar\/3-8-33\/","title":{"rendered":"\u0623\u062b\u0631 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u0632\u064a\u0627\u062f\u0629 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 (\u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a\u0629)"},"content":{"rendered":"

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1<\/sup> \u0623\u0633\u062a\u0627\u0630 \u0645\u0634\u0627\u0631\u0643\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0646\u064a\u0644\u064a\u0646\u060c \u0627\u0644\u0633\u0648\u062f\u0627\u0646.<\/p>\n

2<\/sup> \u0628\u0627\u062d\u062b\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0646\u064a\u0644\u064a\u0646\u060c \u0627\u0644\u0633\u0648\u062f\u0627\u0646.<\/p>\n

\u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: hessunali93@gmail.com<\/p>\n

HNSJ, 2022, 3(8); https:\/\/doi.org\/10.53796\/hnsj3833<\/p>\n

\u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u0645\u0644\u0641
\n<\/a><\/p>\n

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\u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635 <\/strong><\/p>\n

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<\/a>Research title <\/strong><\/p>\n

The Impact of Disclosure on Sustainable development in increasing the value of the enterprise<\/strong><\/p>\n

)A field study on a sample of Sudanese industrial companies(<\/strong><\/p>\n

Dr. Abdul Rahman Adel Khalil 1<\/sup>\u060c Hussain Ali Muhammad Saghir2<\/sup><\/strong><\/p>\n

1<\/sup> Associate Professor\u060c Faculty of Commerce\u060c Al-Neelain University\u060c Sudan.<\/p>\n

2 <\/sup>Researcher\u060c El-Nelain University\u060c Sudan.<\/p>\n

Email: hessunali93@gmail.com<\/p>\n

HNSJ, 2022, 3(8); https:\/\/doi.org\/10.53796\/hnsj3833<\/p>\n

Published at 01\/08\/2022 Accepted at 26\/07\/2021 <\/strong><\/p>\n

Abstract <\/strong><\/p>\n

The study examined the impact of The study dealt with the impact of disclosing the elements of sustainable development in increasing the value of the enterprise. The study aimed to identify the impact of disclosing the environmental component of sustainable development in increasing the value of the enterprise. And the impact of disclosing the social component of sustainable development in increasing the value of the enterprise. The study reached several results, including that there is a statistically significant relationship between disclosure of environmental performance and the increase in the value of the enterprise. There is a statistically significant relationship between disclosure of social performance. And increasing the value of the facility. The study recommended paying attention to publishing information related to environmental performance by industrial companies in Sudan because of their effective role in improving users\u2019 decisions for that information, and that showing social and environmental performance information enhances the value of the facility.<\/p>\n

Key Words: <\/strong>social disclosure, environmental disclosure, enterprise value<\/p>\n

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\u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u0628\u062d\u062b:-<\/p>\n

\u0648\u062a\u062a\u0645\u062b\u0644 \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u0628\u062d\u062b \u0641\u064a \u0625\u0632\u062f\u064a\u0627\u062f \u0639\u062f\u062f \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u064a \u0641\u0642\u062f\u062a \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u0633\u062a\u0645\u0631\u0627\u0631 \u0641\u064a \u0645\u0632\u0627\u0648\u0644\u0629 \u0646\u0634\u0627\u0637\u0647\u0627 \u0648\u0623\u0639\u0645\u0627\u0644\u0647\u0627\u060c \u0628\u0633\u0628\u0628 \u0627\u0644\u0642\u0635\u0648\u0631 \u0641\u064a \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0648\u0647\u0646\u0627\u0643 \u0625\u062a\u0641\u0627\u0642 \u0639\u0644\u0649 \u0623\u0646 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629 \u0644\u0645 \u062a\u0639\u0628\u0631 \u0628\u0635\u0648\u0631\u0629 \u0643\u0627\u0641\u064a\u0629 \u0639\u0646 \u0627\u0644\u0623\u0628\u0639\u0627\u062f \u0627\u0644\u0645\u062a\u0639\u062f\u062f\u0629 \u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u062d\u0627\u0636\u0631 \u0645\u0645\u0627 \u0627\u062f\u064a \u0625\u0644\u0649 \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u063a\u064a\u0631 \u0631\u0634\u064a\u062f\u0629 \u0648 \u0623\u062f\u0649 \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0637\u0644\u0628 \u0639\u0644\u0649 \u0645\u0642\u0627\u064a\u064a\u0633 \u0645\u0627\u0644\u064a\u0629 \u062c\u062f\u064a\u062f\u0629 \u0648\u0645\u0642\u0627\u064a\u064a\u0633 \u063a\u064a\u0631 \u0645\u0627\u0644\u064a\u0629\u060c \u0639\u0644\u064a\u0629 \u0641\u0625\u0646 \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u0628\u062d\u062b \u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0627\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0633\u0627\u0624\u0644\u0627\u062a \u0627\u0644\u0623\u062a\u064a\u0629:-<\/p>\n

    \n
  1. \u0647\u0644 \u062a\u0648\u062c\u062f \u0639\u0644\u0627\u0642\u0629 \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0639\u0646\u0635\u0631 \u0627\u0644\u0628\u064a\u0626\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u062a\u0631\u0634\u064a\u062f \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u0633\u062a\u062b\u0645\u0627\u0631 \u061f<\/strong><\/li>\n
  2. \u0647\u0644 \u062a\u0648\u062c\u062f \u0639\u0644\u0627\u0642\u0629 \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0639\u0646\u0635\u0631 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u062a\u0631\u0634\u064a\u062f \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u0633\u062a\u062b\u0645\u0627\u0631 \u061f<\/strong><\/li>\n
  3. \u0647\u0644 \u062a\u0648\u062c\u062f \u0639\u0644\u0627\u0642\u0629 \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0639\u0646\u0635\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u062a\u0631\u0634\u064a\u062f \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u0633\u062a\u062b\u0645\u0627\u0631 .<\/strong><\/li>\n<\/ol>\n

    \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629: <\/strong><\/p>\n

    \u062a\u0646\u0628\u0639 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0646 \u062c\u0627\u0646\u0628\u064a\u0646:<\/p>\n

      \n
    1. \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629: <\/strong>\u062a\u062a\u0645\u062b\u0644 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0622\u062a\u064a:<\/li>\n<\/ol>\n

      \u0623- \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0641\u064a \u0643\u0634\u0641 \u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0646\u0642\u0635 \u062d\u0648\u0644 \u0627\u0644\u0645\u0646\u0641\u0639\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645\u0647\u0627 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646 \u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u062a\u0631\u0634\u064a\u062f \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0632\u064a\u0627\u062f\u0629 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0647.<\/p>\n

      \u0628- \u0627\u0644\u062a\u0623\u0635\u064a\u0644 \u0627\u0644\u0639\u0644\u0645\u064a \u0627\u0644\u062f\u0642\u064a\u0642 \u0644\u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646 \u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u062a\u0648\u0636\u064a\u062d \u0645\u062f\u0649 \u0641\u0627\u0639\u0644\u064a\u062a\u0647 \u0641\u064a \u062a\u0631\u0634\u064a\u062f \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0632\u064a\u0627\u062f\u0629 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0647.<\/p>\n

        \n
      1. \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629<\/strong>: \u062a\u0646\u0628\u0639 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0627 \u064a\u0644\u064a:<\/li>\n<\/ol>\n

        \u0623- \u0625\u0632\u062f\u064a\u0627\u062f \u0639\u062f\u062f \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u064a \u0641\u0642\u062f\u062a \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u0633\u062a\u0645\u0631\u0627\u0631 \u0641\u064a \u0645\u0632\u0627\u0648\u0644\u0629 \u0646\u0634\u0627\u0637\u0647\u0627 \u0648\u0623\u0639\u0645\u0627\u0644\u0647\u0627\u060c \u0648\u0648\u062c\u0648\u062f \u0642\u0635\u0648\u0631 \u0641\u064a \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 .<\/p>\n

        \u062c- \u0625\u0638\u0647\u0627\u0631 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u062a\u0631\u0634\u064a\u062f \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u0633\u062a\u062b\u0645\u0627\u0631<\/strong> \u0648\u0632\u064a\u0627\u062f\u0629 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0647 \u060c \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u062e\u0644\u0642 \u0628\u064a\u0626\u0629 \u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0639\u0627\u062f\u0644\u0629 \u0648\u0645\u0634\u062c\u0639\u0629 \u0644\u0645\u0633\u062a\u062e\u062f\u0645\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

        \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0628\u062d\u062b:-<\/p>\n