The Role of Green Intellectual Capital in Environmental Disclosure and Its Impact on the Quality of Financial Statements in the Banking Sector

This study aims to analyze the role of green intellectual capital in enhancing environmental disclosure and its impact on the quality of companies' financial statements, by studying the extent to which investments in green intellectual capital contribute to improving transparency and financial sustainability. It also seeks to educate companies about ESG and environmental, social, and governance (ESG) standards. This is in light of the increasing pressure on companies to adopt environmentally friendly practices and disclose their environmental performance, which raises the question of how the internal capabilities of organizations, specifically green intellectual capital, affect their environmental practices and disclosure transparency, and the sample included the Central Bank of Iraq for the year 2023. The most important conclusions are the disparity in the performance of the Central Bank in sustainable practices, strong in the quality of environmental reporting and disclosure, and less in sustainable finance, which requires integration, and efforts to integrate sustainability are good, but it is necessary to increase green investments and expand compliance with standards, to keep pace with global trends, and transparent environmental disclosure is important; high enhances confidence, and low requires effective mechanisms to assess the environmental impact of financing, and the quality of financial statements is ideal, which reflects the commitment to accurate accounting, and this level must be maintained and enhanced.