The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(Sustainability Accounting Standard -for Gas and Distribution Utilities and its Impact on Product Costs -Applied Research) ) for the student Majid Kazim Mohammed to obtain Cost and Managerial Accounting certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.
The study aimed to shed light on sustainability accounting and the most important standards issued by the Sustainability Accounting Standards Board (SASB) and to study and analyze how sustainability accounting standards (gas utilities and distributors) reflect on product costs; as the research problem was represented by the inadequacy of disclosures about contributions related to pollutants, emissions and savings provided by the research sample.
The study concluded that the local environment lacks the use of sustainability accounting standards, indicators and measures in the field of industries, which led to the delay of the industrial sector in disclosing financial and non-financial information.
