العوامل المؤثرة على مستوى الابلاغ عن محاسبة الاستدامة من منظور (G4.GRI)‎ : دراسة استكشافية في سوق العراق للأوراق المالية

الملخص EN

The research aims to test the factors affecting the level of reporting onsustainability accounting with its economic, Social, environmental andgovernance dimensions from the perspective of the Global Reporting Initiative(GRI.

G4) by analyzing the content of the annual financial reports (2016-2017) (8)sectors and by (100) companies.

Analysis of the results of the statistical researchshows that there is a difference in the level of reporting of exclusion as well as aweak level of reporting.

The most important factors affecting the difference inreporting is the type of sectors and disclosure instructions H applied in the marketand the accounting system adopted, and the size of the sector had no significanteffect on the level of reporting In addition, the research recommended supportingthe companies listed in the Iraqi market for securities which adopt initiatives toreport sustainability through various means and provide facilities to ensure itssustainability.