Voluntary Non-financial Disclosure and its Impact on Corporate Environmental Responsibility in the Iraq Stock Exchange

Abstract:

Voluntary non-financial disclosure includes disclosure of corporate social and environmental responsibility. This study focused on the impact of voluntary non-financial disclosure on corporate environmental responsibility, by surveying the opinions of 211 CEOs, certified accountants and academics. The data showed that voluntary non-financial disclosure has a positive effect on encouraging Companies to disclose environmental information and increase their responsibility in this direction.