العوامل المؤثرة على مستوى الابلاغ عن محاسبة الاستدامة من منظور (GRI.G4) - دراسة استكشافية في سوق العراق للأوراق المالية

Abstract

The research aims to test the factors affecting the level of reporting on sustainability accounting with its economic, Social, environmental and governance dimensions from the perspective of the Global Reporting Initiative (GRI.G4) by analyzing the content of the annual financial reports (2016-2017) (8) sectors and by (100) companies. Analysis of the results of the statistical research shows that there is a difference in the level of reporting of exclusion as well as a weak level of reporting. The most important factors affecting the difference in reporting is the type of sectors and disclosure instructions H applied in the market and the accounting system adopted, and the size of the sector had no significant effect on the level of reporting In addition, the research recommended supporting the companies listed in the Iraqi market for securities which adopt initiatives to report sustainability through various means and provide facilities to ensure its sustainability.