علاقة الإفصاح المحاسبي عن الأداء البيئي بجودة تقارير الاستدامة

الملخص EN

The research aims to explore the nature of the relationship between accounting disclosure of environmental performance and the quality of sustainability reports based on principles (GRI).

Through analysis of the content of the reports and the extent to which there is disclosure of indicators related to the environmental dimension and testing the relationship of those indicators to the quality of the reports.

The research concluded that there is a relationship between accounting disclosure of environmental performance and the quality of the sustainability report, and based on the above the research recommends the need to develop guidelines and models to improve disclosure of environmental performance within the sustainability reports and motivate companies registered on the Iraqi stock market to disclose this information.