The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(Application of Assurance Engagement Standard (3000) in Auditing Integrated Reporting according to GRI Standards (300 & 400) its impact on sustainable development-applied research) for the student Ali AbdulShaheed Mahdi AL-Rammahi to obtain chartered accountant 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 provide a comprehensive and integrated vision of the company’s performance and long-term value, as integrated reporting is a means of communicating with different stakeholders, as it clarifies the relationship between financial and non-financial performance and the overall value created by the company.
The study concluded that integrated reporting is the new and future global trend for transferring information related to economic units to all stakeholders in a transparent, neutral and reliable manner, in addition to the low overall percentage of commitment when examining and measuring the level of disclosure according to the potential economic, environmental and social indicators of the Najaf Ashraf Municipality.
