Work

The Impact of Stakeholder Relationships and Materiality on Sustainable Development Goals Disclosure in Iraqi Listed Companies

Year: 2024

Type: article

Abstract: This conceptual study aims to investigate the effect of stakeholder relationships and materiality on sustainable development goals disclosure among listed companies in Iraq. An organized analysis of the previous literature led to the conceptual framework development. The current study determined the significant impact of the factors studied on SDGs disclosure. Moreover, the current study gave some insight into the impact of stakeholder relationships and materiality on SDGs disclosure in Iraqi listed firms. Current study emphasizes the significance of addition to literature on the aspects affecting SDGs disclosure. The underpinnings of the conceptual framework are based on stakeholder theory. Current study results might be useful to Iraqi companies and organizations to enhance their disclosure strategies related to SDGs disclosure and for executives and board members in making balanced decisions that reflect stakeholder interests. Additionally, the current study assists policymakers in developing regulatory frameworks and external stakeholders in more transparently assessing corporate economic, social, and environmental performance.

Source: International Journal of Academic Research in Accounting Finance and Management Sciences

DOI: 10.6007/ijarafms/v14-i3/22366

Authors: Mays Mushtaq Abdulaaima Qanbar, Mohd Noor Azli Ali Khan

Institution: University of Technology Malaysia

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4402521355