The impact of disclosure of sustainability information on firm value an applied study on banks listed on the Iraqi Stock Exchange

Abstract

The study sought to examine the correlation between the extent of sustainability information disclosure and Firm Value, utilizing a sample of fifteen banks listed on the Iraq Stock Exchange at the conclusion of 2023, with a temporal scope spanning 10 years from 2014 to 2023. The investigation encompassed a total of 150 views.The research revealed a significant positive impact of sustainability disclosure on the value of banks within the sample, indicating that such disclosure yields numerous benefits, including the provision of financial and non-financial information that addresses stakeholder needs and bolsters their confidence in the bank's information. Additionally, it elucidates the bank's capacity to generate and sustain long-term value, as well as the potential threats the enterprise may encounter and their future implications.