Strategic Review of the Relationship between Integrated Business Reporting and Continuity Support (A field Study On Sudanese Banks)

The study investigates the role of integrated business reports and strategic review in supporting continuity in Sudanese banks. The problem of the study was represented in the financial, economic, and operational challenges that impede the continuity of Sudanese banks. The study aimed to measure the impact of integrated business reports on supporting continuity in Sudanese banks, measuring the impact of strategic review on supporting continuity in banks. The study relied on the descriptive analytical method, and the questionnaire was a main tool for collecting data from a simple random sample, through the method of the statistical analysis program package (Smart PLS) was used. It was concluded that there is no statistically significant effect of the integrated business reports (governance, environmental, social, strategic) on the continuity of Sudanese banks, and there is no statistically significant effect of business reports (governance, environmental, social, strategic) on the strategic review in Sudanese banks, and there is a significant impact for the strategic review of continuity in Sudanese banks. There is a statistically significant effect of the governance role of integrated business reports on continuity in light of the mediation of the strategic review in Sudanese banks. There is no statistically significant effect of integrated business reports (environmental, social, and strategic) on continuity in light of the mediation of the strategic review in Sudanese banks.

Anahtar Kelimeler: accounting disclosure about human resources, administrative empowerment support

The study investigates the role of integrated business reports and strategic review in supporting continuity in Sudanese banks. The problem of the study was represented in the financial, economic, and operational challenges that impede the continuity of Sudanese banks. The study aimed to measure the impact of integrated business reports on supporting continuity in Sudanese banks, measuring the impact of strategic review on supporting continuity in banks. The study relied on the descriptive analytical method, and the questionnaire was a main tool for collecting data from a simple random sample, through the method of the statistical analysis program package (Smart PLS) was used. It was concluded that there is no statistically significant effect of the integrated business reports (governance, environmental, social, strategic) on the continuity of Sudanese banks, and there is no statistically significant effect of business reports (governance, environmental, social, strategic) on the strategic review in Sudanese banks, and there is a significant impact for the strategic review of continuity in Sudanese banks. There is a statistically significant effect of the governance role of integrated business reports on continuity in light of the mediation of the strategic review in Sudanese banks. There is no statistically significant effect of integrated business reports (environmental, social, and strategic) on continuity in light of the mediation of the strategic review in Sudanese banks.

Keywords: accounting disclosure about human resources, administrative empowerment support

Sayfa Aralığı: 119-140

Muhammad, A. A. A. (2022). Strategic Review of the Relationship between Integrated Business Reporting and Continuity Support (A field Study On Sudanese Banks). Journal of Current Researches on Business and Economics, 12 (SE), 119-140.