The effect of integration between corporate governance and environmental disclosure on the level of company performance

Abstract

It is aim is to demonstrate the degree of convergence between corporate governance and environmental disclosure on the ROA for Iraqi industrial enterprises on the Iraqi bourse. To test according to the criteria set by the OECD, there are (19) There are: These are(Disclosure of shareholders' rights, disclosure of minority rights protection, disclosure of stakeholder rights protection, disclosure and transparency policies, and board of directors policies). As measured by the modified Wiseman's 1982 scale, disclosure is (environmental procedures, respect for environmental laws and policies, protection of the environment, administration of pollution-prevention methods, sustainable activities, and policies) the information was obtained from annual reports was randomly selected (2016-2019). 3-5 years cognition technique was used for financial statements as well as SPS applications to review the data to find the relationship and find the correlation between concepts of corporate governance and financial performance An environmental disclosure also benefits financially. Enforcement of governance policies and reporting has an effect on results. A key finding of the study is supported by the experiments. Corporate governance is important, which has an effect on financial results, which is why it should be strongly emphasized. to have the mandatory components of the environmental assessment approved so that the auditor can use the non-disclosed material.