{"id":3224,"date":"2024-03-07T00:52:34","date_gmt":"2024-03-06T21:52:34","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224"},"modified":"2024-03-21T01:00:35","modified_gmt":"2024-03-20T22:00:35","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-disclosure-of-economic-indicators-for-sustainability-reports-in-accordance-with-the-standards-of-the-global-reporting-initiat","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies discusses Disclosure of economic indicators for sustainability reports in accordance with the standards of the Global Reporting Initiative"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_cta h2=&#8221;&#8221; h4=&#8221;Institute media&#8221;]<\/p>\n<h4 style=\"text-align: left;\"><span style=\"font-family: Times New Roman; font-size: 16px;\"><strong>The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(Disclosure of economic indicators for sustainability reports in accordance with the standards of the Global Reporting Initiative (GRI) and its impact on audit procedures in the oil and gas sector -Applied research)) for the student Abdulkhaleq Issa Othman\u00a0 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.<\/strong><\/span><\/h4>\n<h4 style=\"text-align: left;\"><span style=\"font-family: Times New Roman; font-size: 16px;\"><strong>The study aimed to study the disclosure of economic indicators for sustainability reports in accordance with the standards of the Global Reporting Initiative (GRI), with a focus on the (GRI-11) standard for the oil and gas sector and its role in supporting and enhancing the transparency of disclosure of the core topics of sustainability reports for the oil and gas sector, and its reflection on audit procedures in this sector. To achieve this, the research relied on the method of content analysis of financial reports and the Board of Directors\u2019 report when measuring and testing the level of disclosure of requirements for economic indicators and the core topics of sustainability reports in the oil and gas sector and devising proposed audit procedures in accordance with the Global Reporting Initiative (GRI) standards and the (GRI-11) standard. Choosing the Basra Oil Company to apply the practical aspect and prove the research hypotheses.<\/strong><\/span><\/h4>\n<h4 style=\"text-align: left;\"><span style=\"font-family: Times New Roman; font-size: 16px;\"><strong>The study reached to found a decrease in the overall evaluation rate for the level of commitment of the Basra Oil Company (research sample) to disclosure of the economic standards of the Global Reporting Initiative (GRI) by (18.40%), in addition to the discrepancy in the level of disclosure of economic indicators for sustainability reports according to the (GRI) standards.<\/strong><\/span><\/h4>\n<p>[\/vc_cta][\/vc_column][vc_column][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_cta h2=&#8221;&#8221; h4=&#8221;Institute media&#8221;] The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":141,"featured_media":3225,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[34,37],"tags":[],"class_list":["post-3224","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archives","category-discussions2024"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The Post-graduate Institute for Accounting and Financial Studies discusses Disclosure of economic indicators for sustainability reports in accordance with the standards of the Global Reporting Initiative - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Post-graduate Institute for Accounting and Financial Studies discusses Disclosure of economic indicators for sustainability reports in accordance with the standards of the Global Reporting Initiative - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column][vc_cta h2=&#8221;&#8221; h4=&#8221;Institute media&#8221;] The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the ... \u0627\u0644\u0645\u0632\u064a\u062f\" \/>\n<meta property=\"og:url\" content=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224\" \/>\n<meta property=\"og:site_name\" content=\"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\" \/>\n<meta property=\"article:published_time\" content=\"2024-03-06T21:52:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-20T22:00:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0645\u0648\u0642\u0639-\u0645\u0639\u062f\u06441.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"zainab626\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"zainab626\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224\",\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224\",\"name\":\"The Post-graduate Institute for Accounting and Financial Studies discusses Disclosure of economic indicators for sustainability reports in accordance with the standards of the Global Reporting Initiative - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\",\"isPartOf\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224#primaryimage\"},\"image\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224#primaryimage\"},\"thumbnailUrl\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0645\u0648\u0642\u0639-\u0645\u0639\u062f\u06441.jpg\",\"datePublished\":\"2024-03-06T21:52:34+00:00\",\"dateModified\":\"2024-03-20T22:00:35+00:00\",\"author\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/233c72b233f14d4dcfb77cd45ec7868e\"},\"breadcrumb\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224#primaryimage\",\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0645\u0648\u0642\u0639-\u0645\u0639\u062f\u06441.jpg\",\"contentUrl\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0645\u0648\u0642\u0639-\u0645\u0639\u062f\u06441.jpg\",\"width\":800,\"height\":600},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Post-graduate Institute for Accounting and Financial Studies discusses Disclosure of economic indicators for sustainability reports in accordance with the standards of the Global Reporting Initiative\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website\",\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/\",\"name\":\"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/233c72b233f14d4dcfb77cd45ec7868e\",\"name\":\"zainab626\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/3c0aae66b2a47f76e7044a57dcdef7b4fdcb3c86f1407c20c5cf2700071a730e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/3c0aae66b2a47f76e7044a57dcdef7b4fdcb3c86f1407c20c5cf2700071a730e?s=96&d=mm&r=g\",\"caption\":\"zainab626\"},\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?author=141\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The Post-graduate Institute for Accounting and Financial Studies discusses Disclosure of economic indicators for sustainability reports in accordance with the standards of the Global Reporting Initiative - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224","og_locale":"en_US","og_type":"article","og_title":"The Post-graduate Institute for Accounting and Financial Studies discusses Disclosure of economic indicators for sustainability reports in accordance with the standards of the Global Reporting Initiative - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","og_description":"[vc_row][vc_column][vc_cta h2=&#8221;&#8221; h4=&#8221;Institute media&#8221;] The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the ... \u0627\u0644\u0645\u0632\u064a\u062f","og_url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224","og_site_name":"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","article_published_time":"2024-03-06T21:52:34+00:00","article_modified_time":"2024-03-20T22:00:35+00:00","og_image":[{"width":800,"height":600,"url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0645\u0648\u0642\u0639-\u0645\u0639\u062f\u06441.jpg","type":"image\/jpeg"}],"author":"zainab626","twitter_card":"summary_large_image","twitter_misc":{"Written by":"zainab626","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224","url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224","name":"The Post-graduate Institute for Accounting and Financial Studies discusses Disclosure of economic indicators for sustainability reports in accordance with the standards of the Global Reporting Initiative - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","isPartOf":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website"},"primaryImageOfPage":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224#primaryimage"},"image":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224#primaryimage"},"thumbnailUrl":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0645\u0648\u0642\u0639-\u0645\u0639\u062f\u06441.jpg","datePublished":"2024-03-06T21:52:34+00:00","dateModified":"2024-03-20T22:00:35+00:00","author":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/233c72b233f14d4dcfb77cd45ec7868e"},"breadcrumb":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224#primaryimage","url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0645\u0648\u0642\u0639-\u0645\u0639\u062f\u06441.jpg","contentUrl":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0645\u0648\u0642\u0639-\u0645\u0639\u062f\u06441.jpg","width":800,"height":600},{"@type":"BreadcrumbList","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3224#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/"},{"@type":"ListItem","position":2,"name":"The Post-graduate Institute for Accounting and Financial Studies discusses Disclosure of economic indicators for sustainability reports in accordance with the standards of the Global Reporting Initiative"}]},{"@type":"WebSite","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website","url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/","name":"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/233c72b233f14d4dcfb77cd45ec7868e","name":"zainab626","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/3c0aae66b2a47f76e7044a57dcdef7b4fdcb3c86f1407c20c5cf2700071a730e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/3c0aae66b2a47f76e7044a57dcdef7b4fdcb3c86f1407c20c5cf2700071a730e?s=96&d=mm&r=g","caption":"zainab626"},"url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?author=141"}]}},"modified_by":"zainab626","_links":{"self":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts\/3224","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/users\/141"}],"replies":[{"embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3224"}],"version-history":[{"count":0,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts\/3224\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/media\/3225"}],"wp:attachment":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}