Abstract
The research aims to measure environmental and social disclosure and its reflection on the quality of accounting profits while demonstrating the importance of disclosure of the environmental and social dimension and its impact on enhancing the quality of accounting profits, as well as the benefits of preparing reports on the environmental and social dimension and improving the information environment. Beneficiaries, including investors, can know the strength, performance and success rate of the economic unit through environmental and social disclosure, sustainability reports and the information they contain. Therefore, the greater the level of disclosure about the environmental and social dimension that the economic unit carries out through sustainability reports, it is expected to increase the quality of accounting profits and then be reflected in an increase in the value of its shares.
