Publication Details
Abstract
As a result of the environmental imbalance that emerged and became significantly evident during the twentieth century, along with the increasing awareness and recognition by governmental and non-governmental entities of the reciprocal relationship between economic and environmental development, and the disproportionate rise between global population growth and growing human needs on the one hand, and the scarcity of non-renewable natural resources on the other, the concept of sustainable development emerged. This concept comprises three main principles: environmental protection, social development, and economic growth. To demonstrate the importance of this study and address its problem, the research examines the nature of monitoring in general and environmental monitoring in particular, presenting its concept and characteristics. It also explores the topic of sustainable development in terms of its nature, characteristics, and classifications. The study includes an analysis of a selected sample of Iraqi companies through a questionnaire distributed to individuals within the chosen companies. The research ends with some crucial findings and recommendations among which the following ones can be listed: the role of supreme financial and accounting oversight bodies in facilitating the accomplishment of sustainable development is manifested in three areas that lead to the formulation of the sustainable development strategy, the achievement of sustainable development, and the fact that the planning and implementation of the program will proceed in the areas of sustainable development needs.