Jamal AL Afeef
The study aimed to demonstrate the impact of strategic auditing on the real application of sustainability reports in Jordanian industrial companies, the study population consisted of Jordanian public shareholding industrial companies and their number reached (53) Jordanian public shareholding industrial companies according to data obtained from the Securities Depository Center. The questionnaire was distributed to a sample of the study population, which amounted to (123) questionnaires distributed and (111) questionnaires were retrieved from them. (6) Questionnaires were excluded because they were not valid for the analysis, and the number of questionnaires on which the statistical analysis was conducted on is (105). The (Skewness & Kurtosis) test was used to analyze the results of the study. The most important outcome of the study was crystallized in that the strategic auditing had an impact on the disclosure of the environmental, social and economic dimension in sustainability reports from the point of view of Jordanian public shareholding companies. As for the most important recommendations, it crystallizes in the need to strengthen strategic auditing in companies, especially in the field of information completeness, appropriateness, timeliness and accuracy of information in order to increase the efficiency of sustainability reports for Jordanian industrial companies.