132/5000 Sustainability reports and their importance in the evaluation of the efficiency of the performance of companies Jordan Industrial A field study from the standpoint of auditors Jordanians accounts

Abstract

The sustainability reports of the current time are special attention in many countries of the world is different particularly important in light of environmental & economical developments and social development taking place in those countries, where the bodies of professional accounting and audit to encourage organizations, institutions and companies to disclose the reports because of their special importance in the assessment of those organizations, institutions and companies at different levels of local and international, so try this study demonstrate the importance of such reports in the assessment of the efficiency of industrial input of Jordan from the perspective of auditors in Jordan. One of the most important recommendations of the study emphasis on the importance of disclosure of sustainability reporting among the latest accounts wrap for companies to its effect on the efficiency of companies to assess the various local and international levels.