The Effect of Sustainability Indicators for Governance and Economic axis (EG/ISX)* in Evaluating Performance of Iraqi Industrial Corporations listed in Iraqi Stock Exchange (ISX) **

Dr.Prof. Talal Mohammed Ali Aljjawi, Ayat Naji Al-Obeidi

THE IRAQI MAGAZINJE FOR MANAGERIAL SCIENCES
2018, Volume 14, Issue 58, Pages 1-32

Abstract

The current study has gained importance as the performance evaluation is the basic process that illustrates the potential of the company to continue its activities with failure or success, so that the provision of financial or non-financial metrics gives the company a clear picture about their products and services and processes that lead to the production of such Products and services and the need to develop cost accounting and management accounting systems in the company not only of their output on just financial metrics, but the scope of those outputs to generate non-financial metrics help raise efficiency, effectiveness and economic performance One of the results of the research was that Iraq’s research sample companies differed in their level of reporting. Sustainability according to EG and GRI standards the highest sustainability reporting level reaches (24.04%) For the Baghdad Gas beverage company and the lowest level of sustainability reporting up to 13.09% for the modern sewing company, however, the overall level of average sustainability reporting for the research sample is 19.211%. It is a very weak degree