التقارير الشاملة للكليات الأهلية في ظل محاسبة الاستدامة

الملخص EN

The current environment is witnessing many developments as a result of the adoption of new concepts that are compatible with these developments, including sustainable development, which reflected positively on all fields, especially the accounting field in general and the reports of the economic entities in particular.

Therefore, the research aims to explain the role of sustainability accounting in improving the financial reports of private colleges to providing useful information to stakeholders.

Comprehensive reports have been prepared for the Baghdad College of Economic Sciences University, which includes all aspects of sustainability accounting, including economic, environmental, social, technological, risk management and governance.

Several conclusions have been reached, the most important of which is that the application of sustainability accounting contributes to improved reports (Comprehensive reports by all aspects ) of the college's research sample to provide useful information to decision makers.

The researchers presented several recommendations, the most important is that private colleges should apply sustainability accounting to improve reports through comprehensive sustainability reports to provide useful information to decision makers.