Suggested Model for compatibility between the sustainability accounting standards and green value chain
Kut University College Journal for Humanitarian Science,
2020, Volume 1, Issue 2, Pages 28-42
The problem of research is the weak perception of the Iraqi and foreign economic units invested in the Iraqi oil sector for the importance of green value chain (sustainable) in providing economic, social and environmental information used in strategic decision-making, which is reflected negatively on meeting the needs of stakeholders involved in decision-making and then achieve benefits Competitiveness of economic units. Therefore, the research aims to study and analyze the value chain and its basic and secondary activities, in light of the green orientations of economic unity. The research has reached a number of conclusions، the most important of which is the study and analysis of sustainability accounting and international standards. Sustainability accounting and international standards are one of the most important tools for greening value chains for the information provided on all important sustainability topics. There is a close relationship between the value chain and sustainability accounting. Its most prominent feature is the International Sustainability Accounting Standards and the financial and physical data and information of the economic unit.
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