الفهرس 
IntroductionOnly 14 pages are availabe for public view
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Abstract
The aim of the study is to investigate the relationship between integrated reports and online disclosure during corona pandemic. Due to corona pandemic, there are different challenges, consequences, and repercussions that affected the reporting practices and disclosures in different ways. It also has a significant negative impact on both the global and local economies and how to address it and take the necessary precautions to reduce its effects. Adoption of integrated reports (IR) benefits banks and users in a variety of ways, including improving the quality of information provided to all stakeholders and enhancing bank reputation. Implementing integrated reporting requirements helps in alignment of information with investor needs, integrating financial and sustainability data would better satisfy investors’ information needs by offering a more comprehensive image. A questionnaire was designed by combining a set of questions that the researcher reached through theoretical study and extrapolation of studies that related to the integrated reports and online disclosure and the corona pandemic. The study sample consisted of (50) faculty members specialized in accounting in the faculties of commerce in Egyptian Universities, and (85) bankers. The findings show that there is a significant relationship between integrated reports and online disclosure and also there is a relationship between the corona pandemic and integrated reports that corona pandemic affected the integrated report disclosure as needed more information to be disclose to give the banks credibility and transparency. Corona pandemic has many effects on the online disclosure more information needed, these information need to be easy access and timely manner that helps in making the right decision at right time.