The role of sustainability reporting in attracting foreign investment in light of the Global Reporting Initiative (GRI)An applied study on Gulf companies for communications

Subhi  Muhaymid AL-Saleh; Jarjees  Mustafa

doi:10.21271/zjhs.27.4.18

المؤلفون

Subhi Muhaymid AL-Saleh Department of Accounting, College of Administration and Economics, Salahaddin University-Erbil
Jarjees Mustafa Department of Accounting, College of Administration and Economics, Salahaddin University-Erbil

DOI:

https://doi.org/10.21271/zjhs.27.4.18

الكلمات المفتاحية:

Keywords : Global Reporting Initiative, sustainability reports, attracting foreign investments.

الملخص

In recent years, many companies have reported on sustainability through its three dimensions (economic, environmental, social) in order to achieve certain goals through the sustainability reports issued by these companies annually by relying on standards issued by the Global Reporting Initiative (GRI) Accordingly, this research aims to demonstrate the role of increased reporting on sustainability in attracting foreign investments. The researchers used the content analysis method for sustainability reports issued by a sample of Gulf companies working in the telecommunications sector for a period of three years (2018-219-2020). To a number of results, the most important of which is there is a role to increase the rate of reporting on sustainability in attracting foreign investments. In the end, the researchers presented a set of proposals, the most important of which is that Iraqi companies prepare sustainability reports in accordance with the standards of the Global Reporting Initiative because of their role in attracting foreign investments.

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