The effect of company characteristics on the disclosure of sustainability reporting information: an applied study on a sample of companies in the Iraqi Stock Exchange

Abstract

The research aims to demonstrate the relationship between company characteristics (size, financial leverage, company age, profitability, and industry type) at the level of disclosure of sustainability reports, represented by the three dimensions (economic dimension, environmental dimension, and environmental dimension). The social dimension) in the Iraqi banking sector, and the research sample included financial reports. As for some banks listed on the Iraq Stock Exchange, their number is (10), and for the period from (2011) to (2021), the number of views is (110). In measuring the company's characteristics, the researchers relied on the following criteria: bank size, profitability, financial leverage, and company age. As for the disclosure of sustainability report information, it was measured according to the model (0), (1), where the disclosed element is given a value, while the undisclosed element is given a value (0). The research found that there is a statistically significant positive relationship to the characteristics of the bank in disclosing sustainability reports, and this positive effect, that is, the larger the size of the bank, leads to increased levels of disclosure of sustainability reports.