م.د أمل محمد سلمان التميمي
مشتاق محمد ريسان الحسناوي
mushtaqmohammad949@gmail.com
كلية الإدارة والاقتصاد, جامعة كربلاء
Abstract
The business environment is witnessing large and rapid developments, due to the economic and technological development that has caused harm to humans, which creates the necessity to reduce this harm, take actions to protect the environment, and participate in supporting social aspects, as this requires economic resources achieved by economic units, and increasing awareness of stakeholders and their demands for additional information about Contributions of economic units in preserving the environment that harmed by its activities .International professional organizations, the United Nations Organization and representatives of stakeholders have issued the Global Reporting Initiative (GRI) to create guidelines in accordance with the standards of the Sustainability Accounting Board (SASB) because these standards have a comprehensive understanding of the nature of the work and the surrounding conditions ,which guide the economic units to issue sustainability reports that enabling them to make comparisons with similar units, and to disclose the essential aspects of their environmental, social and economic contributions that help them gain society support, and this helps them to survive and achieve their goals, thus the units achieving value for themselves, society and all stakeholders, and then this enable them to make rational decisions that lead to the expansion of all activities of the economic units which have greater benefit to economic development and society and also leads to achieving economic growth and social welfare for society as a whole . Compliance with the Global Reporting Initiative (GRI) standards is the roadmap for reporting on the dimensions of economic sustainability accounting, including in achieving corporate sustainability.
Key words: sustainability standards ,sustainability accounting, company value.
