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A proposed model to prepare a green budget in the light of the integrated reporting information Applied on Nineveh health directorate. | ||
| TANMIYAT AL-RAFIDAIN | ||
| Volume 44, Issue 145, March 2025, Pages 156-183 PDF (881.82 K) | ||
| Document Type: Research Paper | ||
| DOI: 10.33899/tanra.2024.153710.1409 | ||
| Authors | ||
| Muhanad. H. A. Al Sadoon* ; Lukman M. A. Al Dabbagh | ||
| Department of Accounting, College of Administration and Economics, University of Mosul, Mosul, Iraq. | ||
| Abstract | ||
| the research aims to prepare a proposed model for the green budget for the Nineveh Health Department in light of the integrated reporting information. The green budget is one of the modern and prominent tools used in protecting and sustaining the environment and achieving environmental goals by integrating financial policies with environmental goals when preparing the budget. The research was based on a main hypothesis, which is that there is a possibility of preparing a green budget model for the Nineveh Health Department in light of the integrated reporting information. To achieve the research objective and prove its hypothesis, the deductive approach was adopted in presenting a theoretical review of the concepts of green budgeting and integrated reporting. The inductive approach was also adopted in the practical aspect by reviewing the nature of the Nineveh Health Department’s budget and identifying the nature of the reporting provided by the department. The research reached a set of results, the most prominent of which is that there is a possibility to prepare a green budget model for the health sector represented by the Nineveh Health Department, the research sample and that the use of integrated reporting information leads to enhancing the process of preparing the green budget by enriching it with financial and non-financial information related to the time of preparing the green budget, and that the relationship between integrated reporting information and the green budget is an integrative relationship that contributes to enhancing control over public spending from its three aspects: economic, social and environmental, and showing the percentage of spending on those aspects compared to the total public spending of the department in the green budget. | ||
| Keywords | ||
| Green Budgeting; integrated reporting | ||
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