Faculty of Management and Economics discusses master's the impact of integrated sustainability reporting and its impact on the value of Iraqi industrial companies

The impact of integrated sustainability reporting on the disclosure of the environmental and social dimensions and their impact on the value of Iraqi industrial companies was discussed at wasit University of Wasit University.

The message prepared by the student (Ghannam Mohisen Menshid Al-Taie) aims to identify the concept and nature of integrated reports and their content, importance and benefits and challenges facing the process of preparing them, existing organizations and bodies, and to study the concept of sustainability, its history, benefits, standards and dimensions, and the impact of the preparation of integrated reports in improving the value of economic units

This study is important from the importance of integrated reports for Iraqi industrial companies and the financial and non-financial information contained in these reports on the performance of these units to be an effective tool in filling the lack of information or (repairing the relationship) between the management of these units and parties stakeholders and achieving a competitive advantage the study reached a set of conclusions and recommendations that push towards revitalizing the industrial sector in the country and establishing a qualitative shift in the foundations and accounting procedures related to disclosure and financial transparency adopted in The local environment is one of the most important reasons or justifications that led to the emergence of integrated reports is the shortcomings and complexity of financial reports and their limitations over past periods as well as the shortcomings of sustainability reports and the difficulty of linking them to financial reports as they are disclosed separately from these reports, which has led to a decrease in the reliability of these reports among their users and the main objective of integrated sustainability reports is to learn how economic units By generating value and how to maintain it over time, by providing financial and non-financial information to all stakeholders.