Keywords: sustainable development, accountability, auditing, Egypt, UAE, United Arab Emirates, Middle East, sustainability reporting
Auditing sustainable development reports: accountability perspective: an exploration of Egypt and the UAE practices
This study investigates whether there are differences between companies in Egypt and in the United Arab Emirates in perception and practice of auditing sustainable development reports. The examination extends to cover the recognition of firms' accountability to different stakeholders. This was suggested as the basis for reporting on sustainable development and the relevant measures for it. The study also tests whether factors such as enforcement of reporting on sustainable development by law, ISO accreditation, business excellence, competition and stakeholders' pressure could affect reporting and auditing sustainable development measures. Problems encountered during the adoption of sustainable development practice are explored. Impacts of business culture and national culture are also traced. The research arguments are tested empirically using a questionnaire answered by auditors in the two countries.