Proceedings of International Conference on Applied Innovation in IT  ·  2026/03/31  ·  Vol. 14  ·  Issue 1  ·  pp. 1629–1637
The Possibility of Measuring Environmental Sustainability in the Balance Sheet Based on Electronic Information Disclosure Technologies
Omar Abdulhameed and Fedaa Obaid
📄 Download PDF DOI: 10.25673/123786
Abstract
The research aims to analyze the accuracy and credibility of financial information related to environmental sustainability to contribute to understanding and promoting environmental science practices. Moreover, it consolidates the advantage of technologists in the electronic disclosure of information in the company’s work. This aim was achieved through an applied study at Karsan Industrial Company from 2017 to 2022. To prove the existence of a measurement relationship between non-financial information related to the environmental aspect, presented in the electronically disclosed sustainability reports, and financial information related to the balance sheet, appearing in the financial statements prepared by IAS1 requirements. The most prominent finding of the research is the ability to evaluate the environmental performance aspect of sustainability related to the balance sheet based on measuring environmental impacts financially. Most prominent suggestion shown by the research is that companies should keep pace with the sustainability standards set by international committees and councils in the application, adhere to them, and keep pace with the related technology standards.
Keywords
Sustainability Environmental Sustainability Balance Sheet Electronic Disclosure Technology.
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