Abstract
The study seeks to demonstrate the relationship between green accounting fixed assets and sustainable growth through a case study of the Baghdad Investment Bank. It also explores the impact of green accounting assets on sustainable growth and investor choices. For this purpose, the Bank of Baghdad was chosen as the study sample. The reason for this selection was the integration of its information and financial statements, which were closest to the study level. The study spanned the years 2019 to 2024. The study concluded that the Bank of Baghdad seeks to keep pace with rapid economic and technological developments and in line with green production management by building green fixed assets, represented by buildings, machinery, and equipment with very low carbon emissions, low electricity consumption, and environmental friendliness. The results show that the bank achieved the highest percentage of building and managing green fixed assets in 2024, at 0.52%, due to increased spending on these assets. This increase continued compared to 2019, with a very large difference, and the lowest percentage, at 0.111%, in 2020. The study provides new insights into how these factors enhance the effectiveness of green accounting practices and improve financial outcomes for sustainable growth, to the authors' knowledge. The case study of Baghdad Investment Bank is the first of its kind to explore the fixed assets of green accounting and sustainable growth, highlighting the synergistic role of digital innovation, global standards, technological developments, and mitigating environmental impacts.
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