Abstract

Research has shown lack of accounting disclosure process through restricted to the published financial statements, and that it requires disclosure of the role of environmental and social, beside the economic role to judge the efficiency of the economic unit management in accordance with of the three dimensions. Sustainability Accounting Standards Board (SASB) cited SASB need to issue a set of criteria according to each industry separately. Where the SASB issued until April 2014 three groups of criteria linked to three industries, respectively, are: health care, commercial banks, and communications and technology. And waits for the completion of those standards in accordance with the specific dates to cover eight other industries. The research Reviewed development of the concepts of sustainability, the stages of the evolution of the concept, the main three dimensions of the concept and the analytical framework and covered the objectives, principles, measurement and recording tools, sustainability reporting, benefits realized, the development of management accounting related to sustainability, the factors affecting the process of sustainability reporting. Research has shown the possibility of test three hypotheses are related to the scope of the field study. The first questionnaire included a group of questions and distributed on a statistical sample of employees of commercial banks. The group of questions that cover the motives for the issuance of sustainability accounting reports. The second group of questions cover the difficulties and problems associated with sustainability accounting reporting. The second questionnaire was distributed with stakeholders and interested in the reports of sustainability accounting to inquire about the extent of their awareness of the sustainability accounting reports. The results of field study has undergone to appropriate statistical tests, The research reached to significant findings and recommendations for the development of the c