الفهرس 
الدراسات السابقة وجهود المنظمات والهيئات المهنية ذات الصلةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Abstract
This Research Aimed to measure the level of accounting disclosure of the sustainability, the factors and determinants affecting it, and analyze the impact of this on the value of business, by applying it to joint stock companies registered on the Kuwait Stock Exchange.
For Achieving that; the researcher has taken a number of steps the most important of which are :
1-Determine the nature of sustainable development, and explain how to disclose it through the sustainability report.
2Building a comprehensive model for measuring the level of disclosure of sustainability practices in joint stock companies registered on the Kuwait Stock Exchange.
3-Analyzing the factors and determinants that affect the level of disclosure of the sustainability.
4-Study and analyze the effect of the accounting disclosure on the sustainability on the value of the company.
The Researcher Reached Through The theoretical Study to Some Results, the most important of which are:
The Kuwait government’s interest in sustainable development and work to encourage companies to commit to sustainable development practices.
There is a new method used by some companies, which is the disclosure of sustainable development practices electronically through the company’s website on the Internet, where the company suffices to publish all its practices related to sustainability without issuing a special sustainability report in light of the fact that the disclosure of the sustainability is still an optional disclosure, The company’s issuance of the sustainability is not governed by a legal obligation or an accounting standard.
Setting a suggested indicator for the accounting report on sustainable development practices, which could be a guiding model for companies interested in disclosing sustainability in general and the responsible authorities and companies registered in the Kuwait business environment in particular, which they can guide in measuring the level of accounting disclosure for the sustainability.
The researcher prepared an applied study on a sample of those companies consisting of a number (32) companies distributed over a number of different economic sectors, and the study covered the fiscal years 2017-2018, in order to test the validity of the following assumptions:
1-The first hypothesis: There is a significant correlation and impact relationship between the characteristics of the company (company size, company profitability, degree of financial leverage, liquidity) and the level of accounting disclosure for the sustainability report.
2-The second hypothesis: There is a significant correlation and impact relationship between the characteristics of governance (board size, board independence, dual role of the first CEO, quality characteristics of the internal audit committee) and the level of accounting disclosure for the sustainability report.
3-The third hypothesis: There is a significant correlation and impact relationship between the level of accounting disclosure for the sustainability report and the value of business enterprises.
The researcher found, through the applied study of this research, that :
the first and second hypotheses were partially validated
the third hypothesis fully validated.