Abstract
AbstractSustainability deals with companies as a social unit that influences society and is affected by it. Therefore, this society needs to know the social, environmental and economic impacts of the activities carried out by companies and report them. The objective of this research is to define the importance of both sustainability and reporting it through the sustainability accounting system through preparing sustainability reports. This research also aims at identifying the role of GRI and ESG indicators in supporting and enhancing reporting on sustainability and the extent to which they contribute to company’s sustainability. It was concluded that GRI provides objective criteria and indicators that can be adopted by companies and various sectors to achieve objective measurement and reporting the level. It was found that the level of sustainability reporting conducted by the companies listed in the Iraqi market for securities is weak by 19.76% due to lack awareness of sustainability importance.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
