Implications of Social Costs of Corona pandemic in Corporate Financial Report in Sudan During (2020-2021)

Objectives: This paper aims to study the impact of the social costs of the Corona pandemic on the financial reports of Sudanese companies. Methods: The descriptive and quantitative approaches were used to analyze the primary data collected through the questionnaire which was distributed to a random sample of accountants and financial managers in some companies operating in Sudan. Results: The researcher reached the following results: Social costs affect financial reporting, and social costs also affect quarantine strategies. While there is no statistically significant relationship between Corona strategies and financial reporting. The researcher attributes this result to the instability of the economic and political conditions in Sudan, as the spread of this epidemic coincided with the deterioration of the situation economic and political, companies in Sudan were operating under very difficult and complex economic and political conditions. Conclusion: The researcher concludes from the previous analysis and its results: The social costs of the pandemic affect financial reports and also affect quarantine strategies. However, no statistically significant relationship was found between strategies to combat it and the preparation of financial reports.