دور اليات حوكمة الشركات في تطبيق معايير الاستدامة

Abstract

The research aims to test whether corporate governance mechanisms have a role in implementing sustainability standards. The research was conducted on a sample of 87 executives, accountants and auditors working in Iraqi companies, as well as a group of academics in Iraqi universities. To measure corporate governance mechanisms as an independent variable and apply sustainability standards as a dependent variable. The questionnaire was designed based on previous research. The researcher tested the validity and reliability of the questionnaire questions, and found the arithmetic mean of the sample members’ responses to the questions. A Pearson correlation analysis was conducted between corporate governance mechanisms and the application of sustainability standards. To measure the moral impact of corporate governance mechanisms on the application of sustainability standards, the regression method was used. Our results indicated that there is a statistically significant impact of corporate governance mechanisms on the application of sustainability standards.