تعزيز الإبلاغ المالي بإستعمال الإبلاغ المتكامل لشركات القطاع العام بالعراق : دراسة تطبيقية في الشركة العامة للسمنت العراقية

الملخص EN

The research aims to define the concept of integrated reporting, and to indicate the availability of its use requirements in the company, the sample of research, the obstacles facing its preparation process, and the ability to disclose the information it should contain.

the research adopted the inductive approach in the theoretical side through previous sources and studies, and the research also adopted the methodology of the applied study to prepare integrated reporting reports for the research sample that was represented in two laboratories belonging to the general company for Iraqi cement, namely the Kufa cement factory and Karbala cement factory for the fiscal year (2018).

the research found that integrated reporting plays a major role in raising the level of reporting to users of the research sample, and it works to display and communicate information in an integrated, non-misleading and understandable way among users.

accordingly, the research recommends the need for Iraqi industrial companies to adopt integrated reporting, as it contributes to raising the level of reporting significantly and reveals current unforeseen problems in addition to its disclosure also of expected future problems.