The economic impact of financial disclosure regarding social responsibility on building company reputation and achieving market value

This research aims to contribute to good governance. Companies with numerous, clear disclosures related to their reputation in the event of crises or constructions. This results in clarity and transparency in the company's business relationship with them, especially if the company wants to adhere to the concepts of social sustainability. The intent is to favor companies that demonstrate transparency in financial reporting, which leads to increased shareholder demand due to the large market and the differentiation of uncertainty from investor confidence. Therefore, the cost of capital is determined for companies that have included social responsibility disclosure in their financial reports, such as companies that have recorded an increase in the minimum market (Apple) and Microsoft) of major technology companies such as increased customer and investor confidence.