SUSTAINABILITY SMOOTHING: CONCEPT, REASONS, AND MEASURES TO REDUCE IT

Abstract

The research aims to correct the course of sustainability reports by identifying weaknesses in these reports and suggesting appropriate treatments for them, because the purpose of preparing sustainability reports is to display the extent to which companies are committed to the requirements of sustainable development, and not to show companies in a beautiful way that they are environmentally friendly and socially friendly, Even if these companies are on the contrary, and have negative harmful effects on the environment and society, The importance of the research stems from the importance of sustainability reports as a means through which the sustainability of companies and their contribution to sustainable development can be assessed, This requires that these reports be more objective and reflect the true image of the company and not present what the company wants to show to stakeholders, The research was based on the deductive approach in clarifying the research topic (Sustainability Smoothing: concept, reasons, and measures to reduce it) and based on the following : through scientific references and previous accounting studies that dealt with the subject of the study scientifically. The most important desired effects of the research are to shed light on this negative phenomenon and urge the issuers of sustainability standards to develop their own standards in line with the requirements of achieving sustainable development and protecting the environment and society.