Assessment of Sustainable Performance in Iraqi Economic Units Within the framework of Sustainability Accounting

Abstract

This research aims to evaluate the sustainable performance of economic units by adopting sustainability accounting as a comprehensive framework for measuring economic, environmental, and social dimensions. With the increasing global importance of sustainability, traditional financial evaluation methods are no longer sufficient to reflect the sustainable performance of economic units. The importance of sustainability accounting has thus emerged as a measurement tool that provides reliable financial and non-financial information to support decision-making. Sustainability accounting enables economic units to accurately measure sustainability costs and evaluate sustainable performance. The research employed both inductive and deductive methodologies, and sustainability performance indicators were applied to the research sample, the water-based dyes factory Al-Yaqout and Al-Marjan, for the years 2023-2024. The results show that sustainability accounting contributes to improving the quality of sustainable performance evaluation by providing a comprehensive database that supports management in achieving its long-term environmental, social, and economic objectives. The research also recommends focusing on the application of integrated accounting systems that reflect the three dimensions of sustainability in economic units, in addition to developing local standards for detecting sustainable performance in line with modern international standards and preparing global sustainability reports.