Electronic disclosure of the information content of integrated reports and its impact on achieving sustainable competitive advantage

Abstract

The research aims to demonstrate the impact of the informational content of integrated reports in achieving the sustainable competitive advantage of economic units and increasing their resources. This research gains its importance from the orientation of the business world today towards sustainability and sustainable development. Integrated reports are distinguished from traditional reports on environmental and social activities. In addition to the economic, and this plays a major role in achieving the sustainable competitive advantage of economic units, this research was adopted to show the impact of integrated reports in achieving a sustainable competitive advantage on the data obtained from the opinions of the research sample through a well-designed questionnaire to link the research variables and prove its hypotheses. The study reached several conclusions, the most important of which is that modern disclosure systems are distinguished from traditional systems in that they shed light on a broader group of stakeholders, are prepared according to the requirements of the contemporary business environment, and that an economic unit that has a sustainable competitive advantage over its competitors has returned greater than the rate of returns competing units in the market.