دور تقارير محاسبة الاستدامة في تقييم الأداء البيئي للقطاع الصحي بالتطبيق على دائرة صحة نينوى

Abstract EN

The research aims to identify the role of sustainability accounting and the information provided by its periodic reports in environmental performance assessment.

The sustainability accounting is an important means used in the production of information that covers the economic, social and environmental dimensions of sustainable performance.

In order to achieve the goal of the research, Nineveh Health Department is selected as a field of study for the nature of the services it provides, which have a clear impact on the environment, it needs to constantly evaluate this performance to reach a healthy and sustainable environment.

Through the applied study, the environmental performance of the Department was reviewed to identify its sustainable environmental contributions and identify the most important obstacles facing this performance, in addition to proposing template reports guided by sustainability accounting standards to be use by the administration in evaluating its environmental performance.

The research concludes several findings, including the possibility of using sustainability accounting reports in the environmental performance assessment of the Nineveh Health Department, and that the department's management lacks that information, which caused a defect in this aspect in terms of increasing the percentage of burning waste and neglecting a large part of the environmental financial allocations.