دور المراجع الخارجي في تعزيز مصداقية تقارير الاستدامة: دراسة ميدانية من وجهة نظر المراجعين الخارجيين بأمانة العاصمة- صنعاء
DOI:
https://doi.org/10.59992/IJFAES.2026.v5n11p5الكلمات المفتاحية:
المراجع الخارجي، تقارير الاستدامة، مصداقية تقارير الاستدامةالملخص
هدفت هذه الدراسة إلى التعرف على دور المراجع الخارجي في تعزيز مصداقية تقارير الاستدامة، وذلك من وجهة نظر المراجعين الخارجيين بأمانة العاصمة صنعاء في الجمهورية اليمنية، واعتمدت الدراسة على المنهج الوصفي التحليلي، مستخدمة الاستبانة كأداة رئيسية لجمع البيانات من عينة مكونة من المراجعين الخارجيين بأمانة العاصمة صنعاء، والمزاولين للنشاط، سواء شركات أو مكاتب مراجعة، وقد تم توزيع (180) استبانة على العينة المختارة من مجتمع الدراسة البالغ عددها (29) شركة مراجعة، و(291) مكتباً فردياً، وكان إجمالي الاستجابات (177) استبانة، صالحة للتحليل الإحصائي، وقد أظهرت نتائج تحليل الانحدار المتعدد وجود دور فعال للمراجع الخارجي (تأثير إيجابي) في تعزيز مصداقية تقارير الاستدامة. وأوضحت النتائج أن أكثر الأبعاد المرتبطة بمصداقية تقارير الاستدامة - حسب وجهة نظر المستجيبين - هي: الوضوح، والقابلية للمقارنة، والتوازن، وسياق الاستدامة، والدقة، والاكتمال، والقابلية للتحقق، والتوقيت المناسب. وبناء على النتائج التي توصلت إليها الدراسة، فقد أوصت الدراسة شركات ومكاتب المراجعة في اليمن بالعمل على تطوير قدرات المراجعين الخارجيين في مجال مراجعة وتقويم تقارير الاستدامة، من خلال التدريب المتخصص، والاطلاع على المعايير الدولية ذات الصلة بتأكيد تقارير الاستدامة. كما أوصت الدراسة الجهات التنظيمية والمهنية في اليمن بضرورة تشجيع الشركات والمؤسسات على تبني إعداد تقارير الاستدامة بما يتوافق مع الأطر والمعايير الدولية، وبما يسهم في تعزيز الشفافية والإفصاح غير المالي، وتحسين جودة المعلومات المقدمة لأصحاب المصلحة.
المراجع
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65. Velte, P. (2025). Determinants of the selection of sustainability assurance providers and consequences for firm value: A review of empirical research. Meditari Accountancy Research, 33(7), 443–465. https://doi.org/10.1108/MEDAR-07-2024-2575
66. Viet, N. V., Lien, V. T. P., & Anh, P. T. K. (2024). Does Auditing Impact the Quality of Information on Corporate Sustainability Report: Empirical Evidence from Vietnamese Businesses. Journal of Eco humanism, 3(1), 29-37. https://doi.org/10.62754/joe.v3i1.5598
67. Wahyuni, S., Maulida, I., Nasruddin, N., & Putri, S. A. (2025). Sustainability reporting and assurance statement quality. Governors, 4(1), 133–146.
https://doi.org/10.47709/governors.v4i1.6432
68. Xia, X., Gao, S., & Cheng, H. (2024). What Gets Measured, Gets Managed: The Role of Sustainability Assurance in Green Transformation. Sustainability, 16(18), 8163. https://doi.org/10.3390/su16188163
69. Xiao, X., & Shailer, G. (2022). Stakeholders’ perceptions of factors affecting the credibility of sustainability reports. The British Accounting Review, 54(1), 101002.
https://doi.org/10.1016/j.bar.2021.101002
70. Yalçın. H. (2024). The role and importance of independent auditing in combating climate change. International Journal for Multidisciplinary Research, 6(3), 1-16.
https://doi.org/10.36948/ijfmr.2024.v06i03.22795
71. Yousif, K. I., & Al-Nuimi, B. F. (2024). The Impact of The Professional Assurance Service on Improving Sustainability Performance Reports: An Analytical Study in The Viewpoint of Academics and CPAs in The Kurdistan Region, Iraq. Koya University Journal of Humanities & Social Sciences, 7(2), 530–543
https://doi.org/10.14500/kujhss.v7n2y2024.pp530-543
72. Zaman, R., Farooq, M. B., Khalid, F., & Mahmood, Z. (2021). Examining the extent of and determinants for sustainability assurance quality: The role of audit committees. Business Strategy and the Environment, 30(7), 2887–2906. https://doi.org/10.1002/bse.2777
Theses and Dissertations:
73. Abd El-Rahman, A. (2019). Features Affecting the Quality of Sustainability Reporting: Theoretically-Informed Insights and Empirical Evidence from the Global Fortune 100 (2011-2015) [Doctoral dissertation, London South Bank University].
74. Cederholm, C., & Åkerlund, L. (2023). Auditors path toward building their comfort in sustainability auditing: A qualitative study of how sustainability auditors comfort is created using the structure and professional judgment [Master's Thesis, Jönköping University]. https://urn.kb.se/resolve?urn=urn%3Anbn%3Ase%3Ahj%3Adiva-60769
75. Nawaz, M. N., & Nelson, W. (2024). Impact of IFRS Sustainability Reporting Standard on Stakeholder perception on disclosure quality in Sweden [Master's Thesis, Umeå University]. https://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-232399
Publications of Public & International Organizations:
76. Association of Chartered Certified Accountants [ACCA]. (2023, February). Sustainability assurance: Rising to the challenge. ACCA. https://www.accaglobal.com
77. Berkes, L. (2023). ESG-Sustainability Report Credibility: External Assurance as a Driver for Transparency and Reliability. Switzerland: IRF International Reputation Firm. https://www.irf-reputation.ch/assets/resources/Files/irf-esg-studie-2024-en.pdf
78. Center for Audit Quality [CAQ]. (2025). Sustainability reporting and assurance. Washington, DC: Author.
https://www.thecaq.org/wp-content/uploads/2025/01/caq_sustainability-reporting-and-assurance_
79. Institute of Chartered Accountants in England and Wales [ICAEW]. (2024). Representation 60/24: Assurance of sustainability reporting (response to FRC market study). https://www.icaew.com/-/media/corporate/files/technical/representations/2024/representation-60-24-assurance-of-sustainability-reporting.pdf
80. International Auditing and Assurance Standards [IAASB]. (2013). ISAE 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information. IAASB New York, NY.
81. International Ethics Standards Board for Accountants [IESBA]. (2023). 2023 Handbook of the International Code of Ethics for Professional Accountants. IFAC.
82. International Ethics Standards Board for Accountants [IESBA]. (2024). 2024 Handbook of the International Code of Ethics for Professional Accountants. IFAC.
83. International Federation of Accountants [IFAC]. (2025). Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements. International Federation of Accountants (IFAC). https://www.ifac.org
84. IFAC, (2023). Integrated Internal Control Needed to Build Trust in Sustainability Reporting. Retrieved from: https://www.ifac.org/news-events/2023-12/integrated-internal-control-needed-build-trust-sustainability-reporting
85. ISAE3000. (2013). International Standard on Assurance Engagements. 2013.
https://doi.org/10.5117/mab.75.15685
86. KPMG, Impact, K. (2020). The time has come. December. Accessed February, 2, 2022. https://bcsdh.hu/wp-content/uploads/2021/01/KPMG_Time_has_come_1-copy.pdf
87. The Organisation for Economic Co-operation and Development [OECD]. (2026). Promoting economic resilience in Yemen: The financial sector. OECD Publishing. https://doi.org/10.1787/81ed2898-en
Websites:
88. AccountAbility. (n.d.). AA1000 assurance standard (AA1000AS). Retrieved November 9, 2025, from https://accountability.org/standards/aa1000-assurance-standard
89. Accountancy Europe. (2021). FAQs on Sustainability information assurance.
90. Accountancy Europe. (2025, January 6). FAQs: Fundamentals to assurance on sustainability reporting.
91. Anderson, K. (2025, July 30). What is sustainability reporting and why is it important? Greenly.
92. Barral, A. C. (2025, March 21). The Role of Auditors in CSRD Reporting. Greenomy. https://www.greenomy.io/blog/role-auditors-csrd-reporting
93. ICAS. (2025). Explainer: The Global Reporting Initiative and the Global Sustainability Standards Board (GSSB)’s sustainability reporting standards – What you need to know. https://www.icas.com/news-insights-events/news/sustainability/explainer-the-global-reporting-initiative-and-the-global-sustainability-standards-board-gssb-s-sustainability-reporting-standards-what-you-need-to-know
94. Initiative, G. R. (2022). GRI annual sustainability report 2022: Towards a global comprehensive reporting system. Retrieved on August 28, 2024, from:
https://www.globalreporting.org
95. Kessides, I. N. (2020). The Decline and Fall of Eskom: A South African Tragedy. Report 45, The Global Warming Policy Foundation.
https://www.developmentaid.org/api/frontend/cms/file/2023/03/Decline-Fall-Eskom.pdf
96. World Bank, Food and Agriculture Organization of the United Nations (FAO), United Nations Development Programme (UNDP), World Food Programme (WFP), & International Committee of the Red Cross (ICRC). (2025). Yemen Food Security Response and Resilience Project (FSRRP, P176129): Additional finance (AF) updated stakeholder engagement plan (SEP) number (5) for the parent project and its AF (Rev. ed.). World Bank.
