تأثير قرارات الاستثمار في خلق القيمة المشتركة لقطاع الخدمات اللوجستية : دراسة تحليلية في الشركات السياحية العراقية المدرجة في سوق العراق للأوراق المالية أنموذجا للمدة "2013-2017"

الملخص EN

The research aims to analyze the relationship between investment decisions for the logistics sector and the creating shared value, as the research community included the Iraqi tourism companies listed in the Iraqi Stock Exchange as a model for the logistics sector, and the approved period in the study (2013-2017) by analyzing the financial statements of these companies to determine the extent Maximizing the creating shared value by achieving returns and profits for it and at the same time achieving benefit for the community through investment decisions, and the number of companies surveyed reached (6) companies.

The research focuses on investment decisions and their impact on creating shared value.

The current research included an analysis of the financial indicators extracted from the financial statements of the companies surveyed, which dealt with collecting their data on the investment decision indicators for economic benefit and social benefit for the period from (2013-2017).

The analysis was guided by documents and data collected from financial publications announced in the financial markets.

The results showed that the companies creating shared value for their work, embodied in achieving economic returns and social benefits.

In addition, the results demonstrated the divergence of influence relationships between the two variables of the research.

The research reached a set of conclusions, the most important of which is the lack of sufficient attention to the social dimension in the surveyed organizations, both inside and outside the surveyed organizations.