Optional disclosure represents an episode in the development of the financial reporting function and was approved by the management of economic units as a result of the pressures of users of accounting information in light of a competitive economic environment that requires reducing the information gap between management and users in order to ensure the implementation of environmental activities to evaluate the efforts of the management of economic units and their ability to achieve strategic goals and create an advantage. Sustainable information . Many conclusions were reached, the most important of which is the weakness of voluntary accounting disclosure in the financial reports of the companies in the research sample, as well as the low levels of environmental activities that help in sustainability, which negatively affects the management’s ability to achieve its set goals and reduces the benefit of the information provided to users. The research concluded with a set of recommendations, the most important of which are: Professional accounting organizations and the management of the Iraqi Stock Exchange direct companies’ management to provide optional accounting disclosures in their reports prepared for users.