Abstract

The research aims to demonstrate the importance of adopting Enhanced Business Reporting (EBR) and its role in improving the quality of accounting disclosure according to the propositions of the common conceptual framework through the active expansion of disclosure. By adopting the reinforcement reports (EBR) by disclosing the three levels included in the reinforcement report (business, strategy, resources, operations and performance) and to achieve the goal of the research and by virtue of the shortcomings in the disclosure instructions in the Iraqi Stock Exchange (Instructions No. 8 of 2015 amended), the research sample was selected from a community The banking sector - banks listed in the Iraq Stock Exchange represented by (15) banks and presenting a proposed model to improve the quality of accounting disclosure based on the conceptual framework of the joint venture. The economic units listed in the Iraq Stock Exchange in disclosing them, in addition to the lack of a unified guide in the Iraq Stock Exchange that includes indicators of sustainability activities that are compatible with the requirements of the Iraqi environment, and the different percentage of disclosure of sustainability activities, which resulted in varying rates of commitment of commercial banks The included research sample In the Iraq Stock Exchange, this is due to the mandatory application of standards that have been adopted and According to the requirements of the Central Bank of Iraq at the beginning of 2017 and administrative experience.