الفهرس 
دراسه تحليليه للافصاح الاختيارى عن غازات الاحتباس الحرارىيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The aim of the research is mainly to study the impact of voluntary disclosure of greenhouse gas emissions, and to conduct a test study on a sample of joint stock companies registered in the Egyptian Stock Exchange represented by the Egyptian liability index companies, by studying the impact of the rules associated with the board of directors (independence of the board of directors - duality The role of the executive director - the percentage of women’s representation), the role of the rules of governance related to the control environment (the audit committee - the presence of environmental committees), the role of the rules related to internal auditing (the quality of the audit office).
Through the study of this research, the researcher reached the following results:
First: results at the level of the theoretical study.
1- Corporate governance is a guiding framework that contains a set of controls and rules to preserve the rights of shareholders and increase disclosure and transparency in the financial statements to increase confidence in them by their users.
2- Companies voluntarily disclose the environmental information resulting from their operations activities.
3- Disclosure assurance service may require the providers of this service to have certain assurance requirements and attention to training and qualification of auditors.
4- Characteristics of companies have an impact on voluntary disclosure of greenhouse gas emissions.
5- Multiple nationalities of companies have a positive impact on the disclosure of greenhouse gas emissions.
6- The board of directors has a role in influencing carbon disclosure.
7- Female participation in the board of directors affects the company’s decision to disclose greenhouse gases.
Second: Results at the level of the experimental study.
Proving the validity of the first hypothesis: There is a statistically significant relationship between the independence of the Board of Directors and the level of voluntary disclosure of greenhouse gas emissions.
Proving the validity of the second hypothesis: There is a statistically significant relationship between the duplication of the role of the executive director and the level of voluntary disclosure of greenhouse gas emissions.
Proving the validity of the third hypothesis: There is a statistically significant relationship between the percentage of women’s representation in the board of directors and the level of voluntary disclosure of greenhouse gas emissions.
Proving the validity of the fourth hypothesis: There is a statistically significant relationship between the effectiveness of the audit committee and the level of voluntary disclosure of greenhouse gas emissions.
Proving the validity of the fifth hypothesis: There is a statistically significant relationship between the presence of environmental committees and the level of voluntary disclosure of greenhouse gas emissions.
Proving the validity of the sixth hypothesis: There is a statistically significant relationship between the quality of the audit office and the level of voluntary disclosure of greenhouse gas emissions.
Based on the theoretical and experimental study, the researcher recommends the following:
1- The interest of professional organizations and the responsible authorities in developing and constantly updating the rules of governance to cope with the economic conditions and the changes that occur in the business environment.
2- The Egyptian Capital Market Authority’s issuance of binding laws or legislation for companies listed on the Egyptian Stock Exchange by issuing a separate annual accounting report on the extent to which the rules of governance are applied compared to the Corporate Governance Guide issued in its updated version in 2016.
3- Stimulating companies through state mechanisms to commit more to their responsibility towards society and the environment and the existence of an awareness program, whether for companies or for society, to educate them about the roles they play towards the environment and society.
4- Requiring companies listed on the Egyptian Stock Exchange to report on social and environmental responsibility.
Keywords: governance rules - voluntary disclosure - global warming