Document Type : Research Paper
Abstract
The research aims to correct the course of sustainability reports by identifying the weak points in these reports and proposing appropriate treatments for them, because the purpose of preparing sustainability reports is to display the extent of companies’ commitment to the requirements of sustainable development, and not to show companies in a beautiful way and that they are friendly to the environment and society. To achieve the goal of the research, a study was conducted. Field research on a sample that included (60) individuals drawn from the research community represented by (accountants, auditors, and academics working in accounting and auditing offices, companies, banks, and Iraqi universities). Data collection relied on a list of questionnaires, and descriptive and inferential statistical methods were used in the program (SPSS). To analyze the collected data and test the hypotheses, the research concluded that there is a positive moral effect of the risks of relying on sustainability reports in evaluating the performance of companies. The most important desired effects of the research are to shed light on this negative phenomenon and urge the bodies that issue sustainability standards to develop their own standards in a way that is consistent with the requirements. Achieving sustainable development and protecting the environment and society
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