The application of environmental sustainability standards (GRI 300) and its impact on the Earnings quality

Abstract

This research aims to identify the level of application of environmental sustainability standards (GRI 300) in the local environment and their impact on the earnings quality, and to identify differences with statistical significance according to the research variables (application of environmental sustainability standards (GRI 300) as an independent variable and the earnings quality as a dependent variable). 121 questionnaires were distributed and 112 were retrieved of industrial companies listed in the Iraqi Stock Exchange. The results were reached by analyzing the results of the individuals’ answers using the outputs of the (SPSS) program, the most important of which is that there is an acceptable level for the application of environmental sustainability standards (GRI 300) in the local environment, and its correlation with a positive statistically significant positive relationship with the earnings quality, and indicated that there is a significant effect of the independent variable (Environmental Sustainability Standards (GRI 300) ) On the dependent variable (the quality of earnings). In light of these results, a number of recommendations were presented, the most important of which are: The need for corporate management to pay attention to the application of sustainability standards, and because this leads to increased disclosure of corporate sustainability reports, which is positively reflected on improving the earnings quality.