The role of environmental accounting disclosure on the sustainable development dimensions in Iraqi economic units

This research aims to demonstrate the role of environmental accounting disclosure on the dimensions of sustainable development (environmental, social, and economic) in Iraqi economic units. The research results were obtained by distributing 90 questionnaires to a group of university professors and auditors. 68 questionnaires were returned, 60 of which were suitable for analysis, while 8 were discarded due to their unsuitability for analysis. After statistically analyzing the collected data, the research concluded that environmental accounting disclosure has an effective positive role on the environmental, social, and economic dimensions that constitute sustainable development, through the existence of a statistically significant effect at the 0.05 significance level of environmental accounting on all the aforementioned dimensions in Iraqi economic units.