أهمّية معايير الاستدامة في تقييم الأداء وتأثيرها على مستوى الإفصاح المحاسبي / دراسة تطبيقية لمصرف الموصل للتنمية والاستثمار ، شركة مساهمة خاصّة.

Abstract

The research aims to evaluate the performance of commercial banks and to indicate the role of the subjects of the sustainability accounting standard in terms of the extent to which commercial banks adhere to standards and considerations of financial and non-financial sustainability by the Mosul Bank for Development and Investment / a private joint stock company, using the FNO101 standard, which is an accounting standard issued by the Sustainability Accounting Standards Board SASB, financial statements and reports Approved to complete the requirements of scientific research and the completion of the practical side was for the period from (2012-2013-2014-2015-2016) being a period characterized by conflicts of financial instability (economic, political, security, social, environmental stability), so the deductive approach was followed for the side Theoretical, inductive and descriptive approaches to the practical side. Among the most important results of the research is the high rates of indicators of sustainability issues for the FNO101 banking standard for the years before the period of security stability fluctuation (2012-2013), where there was the beginning of economic recovery and the achievement of sustainable profits and revenues and their decrease for the year (2014-2015-2016) due to The security situation is unstable in the region, as there was a clear and disclosed negative impact of a period of economic recession and achieving zero profits and losses, after which a relative and gradual increase in profits and sustainable revenues was observed for the year (2017-2018), when an environmental and social economic recovery began again.