(Measuring the level of disclosure and transparency in reporting according to the sustainability standard (gri308))

Abstract

The research seeks to measure the level of disclosure and transparency in light of reporting on the sustainability standard (gri308) for industrial companies in the research sample by analyzing the content of financial reports and auditor reports according to a time series of data extending from the year (2016 to 2023). The research used indicators of the sustainability standard (gri308). The research reached a set of results, the most important of which is the necessity of enacting laws and instructions by the competent authorities that oblige companies to apply indicators of the standard GRI308 and to overcome difficulties in all aspects that hinder the application of sustainability standards in Iraq.