The Role of Sustainability Accounting Standards in Evaluating Performance and Their Impact on Accounting Disclosure (An Applied Study in Some Iraqi Banks)

Sustainability Accounting deals with banks as a social unit that affects and is influenced by society, so this society needs to know the social and environmental impacts in addition to the economic effects of companies ' activities transparently so the main objective of the study was to see the role of Sustainability Accounting Standards in evaluating performance and its impact on accounting disclosure, as it contributes to achieving transparency for published annual reports to be more reliable and credible, sustainability accounting also contributes to enhancing investor confidence in making investment decisions and attracting capital, and it was also concluded that banks are working to integrate their regular activities with social and economic goals And environmental protection to contribute to sustainable dev.