تأثير الأبعاد الثقافية في جودة التقارير المتكاملة

الملخص EN

The preparation of integrated reporting aims to provide a comprehensive picture of the performance of the economic entity, and because the quality of reporting is a critical aspect of the integrated reporting.

the research aims to demonstrate the impact of cultural dimensions on the quality of integrated reporting and their implications for the value of the economic entity, as well as the impact of cultural dimensions on the Behaviour of departments.

the supreme council in enhancing the quality of integrated reporting and methods of preparing them, and making decisions about disclosure and integration in the information provided in order to benefit from it in building integrated visions about the economic entity.

assuming that the cultural dimensions have a significant relationship to the extent to which the quality of integrated reporting is achieved, and that the quality of integrated reporting is linked to the value of the economic entity.

and the most important the findings of the research state that cultural dimensions have a role in enhancing the quality of integrated reporting, the social responsibility of economic entities, organizational culture and management practices.

the research recommends, in light of the different cultural dimensions between different business environments, whether national or international, the need to interact with the environment and the societies in which the economic entity operates, to enable it to provide environmental, social or ethical information, along with financial, strategic and governance information within an annual report, with unifying the reporting form for economic entities listed on the Iraqi stock exchange, and forming internal compliance and audit committees, to enhance transparency and reliability in the data disclosed within the economic entity reporting.