The Impact of Adopting Accounting Measurement Standards for Sustainable Development on Improving the Transparency of Financial Reports

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Shows that adopting sustainability accounting measurement standards can improve transparency, offering a framework for empirical research in emerging economies.

🏢実務担当者:Corporate disclosure teams in emerging markets can use these findings to advocate for integrating sustainability metrics into financial reporting.

🏛政策担当者:Policymakers in emerging economies can consider adopting such standards to improve market confidence and align with global disclosure trends.

The research aims to examine the impact of adopting accounting measurement standards for sustainable development on improving the transparency of financial reports, through a field study conducted at Baghdad Soft Drinks Company / Pepsi. The research is based on the problem that relying solely on traditional accounting measurement of financial aspects is no longer sufficient to provide a clear and comprehensive picture of the economic unit’s performance, especially in light of the growing need to disclose the economic, environmental, and social aspects associated with sustainable development. The research adopted the descriptive analytical approach, and a questionnaire was used as the main tool for collecting data from a purposive sample consisting of (25) participants working in the company, who are related to accounting measurement, financial reports, disclosure, control, and costs. The questionnaire included two main dimensions: the first dealt with accounting measurement standards for sustainable development, while the second addressed the transparency of financial reports. The results of the analysis showed a high level of agreement among the sample members regarding the importance of adopting accounting measurement standards for sustainable development. These standards were found to contribute to improving the quality of accounting information, measuring economic, environmental, and social aspects more clearly, and linking financial performance with non-financial performance. The results also showed that the transparency of financial reports improves when clear, reliable, and comparable information is provided, and when disclosure is expanded to include sustainability information. The results of hypothesis testing also indicated a significant impact of adopting accounting measurement standards for sustainable development on improving the transparency of financial reports. These standards contribute to reducing information ambiguity, enhancing comparability between financial periods, and supporting stakeholders’ confidence in the published information. Accordingly, the main hypothesis and the sub-hypotheses of the research were accepted.

• openalex https://doi.org/10.70146/ebmv03i02.008first seen 2026-07-18 06:19:32