دور مؤشرات الاستدامة للمحورين الاقتصادي و الاجتماعي ل GRI في تحسين الأداء

الملخص EN

The study aims to identify the most important problems and obstacles facing the application of sustainability indicators to improve the performance of Iraqi companies listed on the Iraq Stock Exchange (the study sample).

It also aims to propose the procedures that facilitates inspecting the process of improving performance and in a way that will contribute to providing the parties dealing with companies with appropriate information.

The current study has concluded that the GRI Global Reporting Initiative, through the economic and social part, which provides objective standards and indicators that can be adopted and approved by companies and for various sectors to achieve an objective measurement of the level of their contribution to achieving sustainability.