Evaluation of the reality of environmental disclosure in enhancing sustainable environmental performance / Analytical study in a sample of Iraqi telecommunications companies

Abstract

The research aims to evaluate the reality of environmental disclosure in enhancing sustainable environmental performance in a sample of Iraqi mobile phone companies according to the GRI standards.

The research problem focused on two specific questions, namely the extent to which Zain and Asiacell (the research sample) are committed to disclosing the basic variables of the research, leading to the emergence of the two main research hypotheses. In order to achieve the research objectives, answer the questions, and test the validity of the two hypotheses, the research relied on analyzing the content of the financial data of Zain Wireless Communications Company and Asiacell Communications Company for the year 2022. The environmental disclosure indicators developed by arbitration experts and the GRI indicators for the environmental dimension of performance were used as data collection tools. The study concluded that environmental disclosure leads to improving the internal policies and procedures of the research sample in a manner that is consistent with the requirements of sustainable development and enhances the environmental dimension of performance. The GRI contributes to evaluating and measuring the environmental performance of both companies. The researcher concluded that there is a positive relationship between environmental disclosure and the environmental dimension of performance. Sustainable in telecommunications companies research sample.