توظيف معايير الاستدامة الاقتصادية في تعزيز قيمة الشركة
Other Title(s)
Employing economic sustainability standards in enhancing the company's value
Joint Authors
التميمي، أمل محمد سلمان
الحسناوي، مشتاق محمد ريسان
Source
Issue
Vol. 9, Issue 36 (31 Dec. 2020), pp.167-192, 26 p.
Publisher
University of Karbala College of Management and Economics
Publication Date
2020-12-31
Country of Publication
Iraq
No. of Pages
26
Main Subjects
Business Administration
Economy and Commerce
Topics
- Sustainable development
- Economic development
- Scientific development
- Social welfare
- International economic integration
- Economic resources
- Work environment
- Social aspects
- United Nations
Abstract EN
The business environment is witnessing large and rapid developments, due to the economic and technological development that has caused harm to humans, which creates the necessity to reduce this harm, take actions to protect the environment, and participate in supporting social aspects, as this requires economic resources achieved by economic units, and increasing awareness of stakeholders and their demands for additional information about Contributions of economic units in preserving the environment that harmed by its activities.
International professional organizations, the United Nations Organization and representatives of stakeholders have issued the Global Reporting Initiative (GRI) to create guidelines in accordance with the standards of the Sustainability Accounting Board (SASB) because these standards have a comprehensive understanding of the nature of the work and the surrounding conditions, which guide the economic units to issue sustainability reports that enabling them to make comparisons with similar units, and to disclose the essential aspects of their environmental, social and economic contributions that help them gain society support, and this helps them to survive and achieve their goals, thus the units achieving value for themselves, society and all stakeholders, and then this enable them to make rational decisions that lead to the expansion of all activities of the economic units which have greater benefit to economic development and society and also leads to achieving economic growth and social welfare for society as a whole.
Compliance with the Global Reporting Initiative (GRI) standards is the roadmap for reporting on the dimensions of economic sustainability accounting, including in achieving corporate sustainability.
Key words: sustainability standards, sustainability accounting, company value.
American Psychological Association (APA)
التميمي، أمل محمد سلمان والحسناوي، مشتاق محمد ريسان. 2020. توظيف معايير الاستدامة الاقتصادية في تعزيز قيمة الشركة. مجلة الإدارة و الاقتصاد،مج. 9، ع. 36، ص ص. 167-192.
https://search.emarefa.net/detail/BIM-1092527
Modern Language Association (MLA)
التميمي، أمل محمد سلمان والحسناوي، مشتاق محمد ريسان. توظيف معايير الاستدامة الاقتصادية في تعزيز قيمة الشركة. مجلة الإدارة و الاقتصاد مج. 9، ع. 36 (كانون الأول 2020)، ص ص. 167-192.
https://search.emarefa.net/detail/BIM-1092527
American Medical Association (AMA)
التميمي، أمل محمد سلمان والحسناوي، مشتاق محمد ريسان. توظيف معايير الاستدامة الاقتصادية في تعزيز قيمة الشركة. مجلة الإدارة و الاقتصاد. 2020. مج. 9، ع. 36، ص ص. 167-192.
https://search.emarefa.net/detail/BIM-1092527
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1092527