مدى ملائمة البيئة العراقية لتطبيق متطلبات الافصاح عن المعلومات المالية المتعلقة بالاستدامة وفق معيار (Ifrs –S1)‎ و تأثيره على كلفة الدين : بحث تطبيقي في عينة من الشركات المدرجة في سوق العراق للأوراق المالية

الملخص EN

The research aims to discuss the application of the requirements of the financial information disclosure related to sustainability (IFRS S1) and the extent of their impact on the cost of debt as a result of decisions taken by stakeholders and the response of the Iraqi environment to their application, by studying and analyzing the financial reports issued by companies listed in the Iraq Stock Exchange.

It was found that the reports of Iraqi companies meet the requirements of the (IFRS S1) standard, but they do not disclose the financial information related to sustainability in an integrated manner, which affects the decisions taken by stakeholders, The research recommends that companies' reports include all data that contribute to increasing the transparency and reliability of the information contained therein, and predicting future risks, including financial information related to sustainability.