Using sustainability accounting standards to enhance the quality of environmental disclosure Applied to the Nineveh Health Department
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Abstract
The research aims to use sustainability accounting standards to enhance the quality of environmental disclosure for the health sector represented by Ninawa Health Department by including non-financial information related to the environmental performance of the department in environmental sustainability reports to complement the environmental financial information produced by the department through the use of accounting metrics and reporting forms regulated by these standards. The environmental disclosure provided by the department is incomplete because it does not include non-financial information in the lists and periodic reports. To achieve the goal of research, the concepts of environmental disclosure and sustainability and accountability has been reviewed in light of its international standards issued by (SASB) and its role in organizing disclosures of environmental performance information through the preparation of the four environmental sustainability reports, which are the basis in this aspect (energy management, waste management and injuries of workers). The research found that the business and services sectors such as Ninawa Health Department, usually faces problems when disclosing its environmental performance and communicating information to stakeholders. The most important of which is not to include non-financial information in periodic lists and reports. The (SASB) standards have contributed significantly to helping those sectors meet the most important challenges to provide appropriate information to keep interests, determine the dimensions of sustainable performance, and the method of measurement and accounting disclosure.
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