الفهرس 
أثر خصائص لجنة المراجعة والملكية المؤسسية على اإلفصاح عن الجانب البيئى للتنمية المستدامة بالتطبيق على قطاع الصناعة
المستخلصيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This Study aimed to measure the impact of the audit Committee
characteristics and institutional ownership on disclosure of the
environmental aspect of sustainable development. The audit committee
characteristics included the size of audit committee, independence of its
members, financial expertise of audit committee, and meetings frequency
of audit committee. The researcher did an applied study on a sample of
industrial companies that are enrolled in the Egyptian Stock
Exchange.which covered 30 companies through 90 views from 2018 to
2020.
The researcher collected data from secondary sources, which are the
published financial statements of companies,the audit committee report,
the council of directors report, and the governance report. In order to test
the study hypotheses, the researcher used a set of statistical
methods,which are:Descriptive Statistics, Pearson Correlation
Coefficient, and Multiple Linear Regression Analysis.
The results of the study concluded that there is a positive and
significant effect of the size of the audit committee , financial expertise
of audit committee and institutional ownership on environmental
disclosure . The study also showed that there is a positive and non
significant effect of the independence of the audit committee members
on the environmental disclosure. Finally, the study demonstrated a
negative and non significant effect of meetings frequency of the audit
committee on the environmental disclosure.