Publication Details
Issue: Vol 8, No 5 (2025)
Pages: 2066-2085
ISSN: 2576-5973

Abstract

The research aims to study green financing according to its dimensions (size of green financing, environmental compliance standards, innovation in green products, banks’ participation in environmental initiatives, green financial facilities, transparency and disclosure) and indicators measuring the relevance value of financial data, (share price, earnings per share, book value per share, return on net worth, return on equity and financial leverage). The research chose the Bank of Baghdad as a community for application for the period “2022 to 2024”. The research problem was represented by a question "Does green financing have an influence on relevance value of financial data?" relevance value of financial data to achieve its objectives, the research used the analytical method to measure its variables and using the program. the most important conclusions the research reached: green financing had an impact on: return on net worth and return on equity, which means the bank can increase its profits by increasing green financing grants to different segments. The study recommended a number of recommendations, most notably: urging banks operating in the Iraqi environment to increase their green financing ratios, which impacts overall bank performance and enhances their reputation and market position in support of the country's sustainable development goals.

Keywords
Green financing relevance value Bank of Baghdad