The impact of measurement and disclosure according to environmental sustainable development indicators on the value of Iraqi economic units

Naeem Bachi, Adheem; Mahdi Hadi, Ahmed; Abd AL Gbar Abas, Mlath

doi:10.33916/qjae.2025.Specialissue0132140

	The impact of measurement and disclosure according to environmental sustainable development indicators on the value of Iraqi economic units
AL-Qadisiyah Journal For Administrative and Economic sciences
Volume 26, Special 1, February 2026, Pages 132-140 PDF (461.33 K)
DOI: 10.33916/qjae.2025.Specialissue0132140
Authors
Adheem Naeem Bachi^* ; Ahmed Mahdi Hadi^* ; Mlath Abd AL Gbar Abas^*
University of Al Qadisiyah
Abstract
The current research aims to demonstrate the measures taken by economic units to measure their environmental activities and the extent of their compliance with sustainable development requirements. It also aims to identify the methods and procedures they follow to develop appropriate measurement methods, mechanisms for accounting disclosure of these activities, and the impact of measurement and disclosure on the added value of the economic unit. The research also presents a proposed model that can assist units in measuring and disclosing these indicators in accordance with sustainable development requirements.The researchers identified the global environmental sustainable development indicators developed by the United Nations and identified measurement mechanisms by studying and analyzing the financial statements and published reports of the units in the research sample. They also analyzed the costs and benefits of responding to these indicators for each unit's activities, with the aim of presenting a proposed model that can assist them in providing information tailored to the needs of information users. The research reached a set of conclusions, including the need for units to measure the costs and benefits of their various activities on the environment, and to disclose the methods used to measure each of the environmentally related sustainable development indicators in financial reports, attached reports, and notes. The proposed model also helps units make these indicators quantifiable by determining the cost required to respond to these indicators and the expected benefits. These disclosure and measurement methods play a significant role in adding economic value to the unit through the important information they provide, which helps information users make appropriate decisions.
Keywords
measurement and disclosure; sustainable development; globally recognized sustainable development indicators; economic value added

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