Accounting disclosure and its relationship to environmental and social performance in support of sustainable development of sports clubs

Rehab Aly Amin Othman, .Hassan  Ahmed  Atteia  Alshafeay ,

doi:10.21608/eijssa.2019.89406

Accounting disclosure and its relationship to environmental and social performance in support of sustainable development of sports clubs

Document Type : Original Article

Author

.Hassan Ahmed Atteia Alshafeay , Rehab Aly Amin Othman

10.21608/eijssa.2019.89406

Abstract

Identifying the accounting disclosure and its relationship to environmental and social performance in support of sustainable development of sports institutions through current situation recognition performance for accounting disclosure on environmental and social performance in sports clubs, accounting disclosure of environmental performance to support Sustainable development objectives, accounting disclosure on social performance in support of sustainable development objectives.
Conclusions:
*The Club does not accounting disclosure on environmental and social performance in accordance with the laws and specific legislation governing employment.
*A Lack of interest by the club management to clarify the legal framework for environmental and social performance to stakeholders to help them make investment decision.
* Club management tend to balance profit and client satisfaction as one of the objectives of sustainable development.
*There is no legislative obligation to senior management the need for accounting disclosure of environmental performance.
* A club management information policy to sensitize the community contributions towards social activities

Keywords