Accounting disclosure on the environmental performance of Iraqi industrial companies and its impact on sustainable development An exploratory study on Karbala cement plant

Abstract

The aim of the research is to identify the extent to which the Iraqi industrial companies are committed to the disclosure of their environmental performance, in addition to the extent to which the disclosure of environmental performance affects the sustainable reality of companies and through a number of procedures followed by Iraqi companies. The protection of the environment and its sources are priorities that aim to achieve Iraqi companies. This is achieved through the continuous disclosure of the accounting information for the industrial processes that represent the environmental performance of these companies. Therefore, the efficiency of this performance enhances the principle of sustainable development. The research problem focused on the statement of the impact of the accounting of the environmental performance on the sustainable reality of Iraqi companies has been designed and a questionnaire for this purpose was distributed to employees in Karbala Cement Factory. The statistical program (SPSS) was used. The research concluded that the impact of accounting disclosure on environmental performance on the sustainable development of companies The Iraqi research also reached a number of recommendations, the most important of which is the commitment of Iraqi companies to present accounting information on environmental performance and continuously achieve the best sustainable environmental performance.