Comparing traditional financial report with integrated reports and the extent of their effect on the dimensions of sustainable performance

Abstract

Traditional financial reports are the means by which the financial performance of economic units is evaluated in order to serve beneficiaries such as investors, creditors, lenders, the government, and others. These reports used to meet the needs of beneficiaries, but today these traditional financial statements are no longer sufficient to make comprehensive and sound decisions. Therefore, there is a need for reports that are more comprehensive than financial reports, namely integrated reports, as integrated reports have become an important part of the global economy, which are used as a means to evaluate social and environmental performance in addition to economic performance, and to formulate them in a clear and understandable manner to meet the needs of The parties using these lists and making sound decisions.