integration between XBRL & SBSC to achieve sustainable disclosure and its Impacts on enhance company’s value

Master Thesis submitted to the Council of the College of
Management Economics – Karbala University and is part of the
requirements for obtaining a Master of Science degree in Accounting

BY
MOHAMMED H. ALI ALMOSAWI
Supervised By
PROF.DR. HAYDER A. JARAD AL-MASOODI

Abstract
Countries in the developed world have sought to devise mechanisms for disclosure that are more modern and developed than traditional disclosure, to meet the needs of economic units and stakeholders, as several technologies have emerged for electronic disclosure, including the XBRL
language as an advanced electronic language, characterized by accuracy,
speed as well as lowering costs. The research aims to examine the possibility of including SBSC indicators in the expanded business reporting language of XBRL in order to achieve electronic disclosure of sustainable performance in a way that
meets the needs of stakeholders, and to demonstrate the importance of this integration in achieving the requirements of comprehensive disclosure, and its impact on enhancing the value of the company.
The SBSC was prepared for the National Bank of Baghdad and
presented by the XBRL program to demonstrate the importance of electronic disclosure using XBRL in achieving the requirements of sustainable disclosure, as a modern means of disclosure that contributes to achieving the requirements of stakeholders in the delivery of documented and updated information as soon as possible.
The research reached conclusions, the most important of which is that the XBRL language as an electronic language dedicated to the preparation of financial and non-financial reports (such as social and environmental performance reports), and its disclosure in a way that can be customized
according to the needs of stakeholders, will be able to improve the quality of sustainable accounting disclosure at the lowest cost. And more quickly, and that there is a possibility of integration between XBRL & SBSC, which has a tangible effect in forming a transparent picture of the performance of
the economic unit, past, current and future, which contributes to enhancing the value of the economic unit, as it plays a role in achieving sustainable disclosure of financial and non-financial reports. ..
Key words: Electronic Disclosure, Sustainable Balanced Scorecard (SBSC), Extended Business Reporting Language (XBRL), Sustainable Disclosure.