Utilizing financial and non-financial information (SASB standards) to enhance reporting transparency and its reflection on the value of the company

Abstract

Companies seek to enhance their value by achieving the highest level of transparency in disclosure by employing financial and non-financial information (SASB standards). This research aims to identify the extent of the information’s ability to enhance transparency in reporting in a manner that reflects on the value of the company. By relying on extracting the value of companies using the equation (Q) and identifying the degree of transparency in disclosure, the research reached a set of conclusions, the most important of which is stock prices (closing) and investment risks affected by the degree of transparency in reporting financial and non-financial information and increasing transparency in reporting helps in maximizing prices The company's shares and maximizing their value, and arriving at a set of recommendations, the most important of which is that the companies' reports should be transparent by clarifying the importance of disclosing financial and non-financial information (SASB standards) and obliging bodies, institutions and capital markets to use the transparency indicators issued by (S&P) in order to create a competitive value between Companies by enhancing the transparency of reporting and its reflection in maximizing the value of the company.