Integrated reporting and its role in disclosing dimensions of sustainability An applied study in Al-Qadisiyah Governorate Agriculture Directorate
DOI:
https://doi.org/10.36322/jksc.v1i73(B).16847Keywords:
Integrated reports, integrated reporting, accounting disclosure, sustainability dimensionsAbstract
The adoption of integrated reporting in the disclosure of non-financial data in government units helps increase transparency in the presentation and evaluation of government performance in Iraq, by addressing the deficiencies in the process of reporting non-financial information (the dimensions of sustainability), which results from the failure to adopt international standards for accounting Sustainability and international financial reporting standards. The research was based on the hypothesis (the adoption of integrated reports in the presentation of government financial statements helps to improve the quality of disclosure of the dimensions of sustainability through the analysis and re-presentation of the state's general budget items based on the international framework for integrated reporting). The research came out with a set of conclusions, the most important of them; The presentation of financial statements in government units in Iraq suffers from a failure to keep pace with the major developments in international regulations due to its non-adoption (IPSASs).
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