Abstract

The research aims to identify the importance of the environmental dimensions according to the secondary consumption standards CIIS - 9 (CN0501) and its role in improving the detailed report information provided to the higher departments to help them make sound decisions in light of the modern business environment, as the problem that Iraqi economic units suffer in The industrial sector in light of the contemporary competitive business environment suffers from the negligence of administrations to account for sustainability and the information they provide in accordance with the secondary consumption standards CIIS - 9 (CN0501), and in order to test the hypothesis of the research, the Wasit textile and weaving factory was chosen as a subject for the application, as the research concluded that there is Significant effect of environmental dimensions on the secondary consumption standards (CIIS-9 (CN0501) in light of sustainability accounting to achieve competitive advantage, as well as the apparent deficiency of Wasit textile and weaving factory by paying attention to environmental aspects and applying its own standards.