تفاصيل الرسالة العلمية

This Article aims at identifying the concept of disclosure and the impact of disclosing the components of sustainable developmental and with its dimensions (Environmental, Social and Economic) upon the quality of disclosure in the financial reports of the Islamic Banks, working in Jordan. to achieve these objectives, the researcher used the descriptive analytical method by reviewing and looking at the private studies, literatures which discussed this subject and with the journal as well as the researches. the researcher used the practical method by designing a questionnaire list which was distributed among the individuals of Managers, department heads, accountants and credit officers with a total of (88), and (56) has been certified of the study sample consisted of Islamic banks working in Jordan, and collected the returned questionnaires and analyzed them statistical according to the statistical program of (SSPS), researcher used many statistical instruments as the mean, standard deviation, multiple regression and (T) test to test and examine the hypothesis and the main hypothesis have been tested by the tolerance variance and with the inflation factor(VIF). The study showed many results and conclusions and here are the most important of them which showed that there is a clear impact of disclosing the sustainable dimensions as total in disclosure quality in the financial reports of Islamic banks operating in Jordan. and, the researcher presented some recommendations, the most important of them which are It is necessary work on a permanent basis to achieve the welfare of its employees and provide material and moral incentives