مداخل التنمية المستدامة وعلاقتها بآليات الحوكمة بغرض الحفاظ على بيئة التصنيع (دراسة تطبيقية)

Abstract

Increasing interest in sustainable development practices In the wake of economic collapses, financial crises and climate change, many companies rely not only on the philosophy of maximizing economic profit, but also on financial and non-financial information to inform stakeholders of performance information (Economic, social, environmental and governance) of the Company to assess its proper performance and determine the fair value of investment in shares and its ability to deal with risks, which will improve the reputation and image of the company in the community and ensure the sustainability of its profitability. Realize its competitive advantage (Maliji, 2015). Increased attention was paid by companies to assessing the impact of their activities on their employees at the level of their welfare, on the local community and the surrounding environment, on the society as a whole, on compliance with accounting laws and standards, and on increasing the disclosure and transparency of its various activities, Investments, profits, growth and sustainability, increasing awareness of the negative impact of economic activity on the environment, and the important role played by modern means of communication in consumer awareness, and also in light of the interest in human development to raise productivity levels In Manufacturing firms, many of these companies have sought to adopt effective programs for sustainable development and to establish governance rules to ensure greater confidence of investors and other stakeholders (Ramili, 2016).