المستخلص: |
The Leaders in developing countries continue to make vigorous efforts to ensure sustainable financial progress to promote economic-level improvements in the livelihoods of their citizens. These efforts have led to some financial developments over the past few years, which include participation in the activities of financial inclusion. Financial inclusion has become one of the pillars of economic growth because of its ability to integrate the informal economy of individuals and institutions into the formal economic structure. Also, financial inclusion disclosure falls under the umbrella of corporate social responsibility disclosure, which affects the financial performance of banks. On the other hand, the escalation of the COVID-19 pandemic at the end of 2019 is a global example of the fragility of the world we live in and the extent to which we as a society are exposed to exceptional risks, the ongoing COVID-19 pandemic; it threatens to wipe out years of progress that financial inclusion strategies have made. Because of the constant needs of stakeholders, especially during the period of a pandemic, it was necessary to disclose more additional information related to financial inclusion activities during the COVID-19 pandemic, therefore, the effect on firm performance. Despite the importance of financial inclusion on the international level. However, there is a relative dearth of literature addressing the impact of Covid-19 on the relationship between financial inclusion and the level of non-financial disclosure, especially those in Egypt.
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