Relationship of accounting disclosure of environmental performance to the quality of sustainability reports

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Published: Jun 30, 2021

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Keywords:
Sustainability reporting quality, Environmental performance, Accounting disclosure,
Dimensions
DOI:10.25130/tjaes.17.54.2.1
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Khalid Obaid Ahmed Al Obaidi
Control and Internal Audit Department, Presidency of Mustansiriyah University
dr.khaled.cpa1@gmail.com

DOI:https://doi.org/10.25130/tjaes.17.54.2.1

Abstract

The research aims to explore the nature of the relationship between accounting disclosure of environmental performance and the quality of sustainability reports based on principles (GRI). Through analysis of the content of the reports and the extent to which there is disclosure of indicators related to the environmental dimension and testing the relationship of those indicators to the quality of the reports. The research concluded that there is a relationship between accounting disclosure of environmental performance and the quality of the sustainability report, and based on the above the research recommends the need to develop guidelines and models to improve disclosure of environmental performance within the sustainability reports and motivate companies registered on the Iraqi stock market to disclose this information.

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How to Cite
Ahmed Al Obaidi, K. O. (2021). Relationship of accounting disclosure of environmental performance to the quality of sustainability reports. Tikrit Journal of Administrative and Economic Sciences, 17(54, 2), 1–19. https://doi.org/10.25130/tjaes.17.54.2.1
Issue
Vol. 17 No. 54, 2 (2021): Vol. 17 , No.54, Part 2
Section
Articles

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