The bank, in addition to stating the impact of disclosure and the size of the bank on the relationship between sustainable performance and the value of the bank. In order to achieve the research objective, the financial reports of a sample of (18) commercial banks listed on the Iraq Stock Exchange were relied upon for a period of 7 years during the period (2016-2022), out of (46) banks registered on the Iraq Stock Exchange until the end of 2022 after excluding banks under liquidation and banks whose data is not available or whose trading in the market has been suspended. Sustainable performance was measured using the (KLD) scale, which includes a set of strengths and weaknesses through a survey list that includes five dimensions, namely (social dimension, environment, links between employees, quality of services, human rights). The dependent variable, the value of the bank, was also measured using the (Qtubein) scale. As for the interactive variable, the size of the bank, it was measured using the natural logarithm of the book value of the bank's assets. In addition to measuring the interactive variable of disclosure through the accuracy and timing of disclosure of the research sample banks, this was done by calculating the weighted average of the timing criteria and reliability of the information disclosed, such as (quarterly data for three, six and nine months, forecasts to achieve profits, the bank's commitment to publish financial data in the Iraq Stock Exchange). The research also reached a set of conclusions, the most prominent of which was that sustainable performance has a positive impact on increasing the value of banks, due to the interest of banks in developing their resources and achieving continuity in profits. In addition, the research reached a set of recommendations, the most prominent of which were: Banks should pay attention to sustainable performance as it supports the community in which they operate, which contributes to gaining the community's satisfaction and enhancing its confidence in banks. Banks should also prepare sustainable performance reports instead of traditional financial reports, given the great importance of this in disclosing all activities, and thus it will be positively reflected in the value of the bank.
مصطفى عب الحسين (Sun,) studied this question.