The role of auditing sustainability reports in enhancing investor confidence

Abstract

Companies seek to maintain their continuity to carry out their activities, and this cannot be achieved if the necessary reasons and conditions are removed from a sound and sustainable environment for the necessary resources and materials, and this is subject to achieving sustainability and ensuring the necessary oversight over their implementation.

            The aim of the research is to identify the sustainability and sustainability reports issued by companies, understand the audit of sustainability reports, and try to formulate a theoretical framework for the objectives, rules, and procedures of this process, and the reflection of this process on the data. One form, and (8) a questionnaire form was excluded because it did not meet the required conditions. It included a sample of investors in the Iraqi Stock Exchange and specialists in the field of accounting, auditing and other economic sciences, using the random sampling method for investors. The results of the analysis indicated that there was a direct relationship between auditing sustainability reports and audit procedures. With investor confidence and a significant impact of audit and procedures on investor confidence, as the results of the research reached by the researcher showed a strong correlation between auditing sustainability reports and investor confidence, as well as a direct relationship between the independent variable for research, which is (auditing sustainability reports) and the approved variable, which is (enhancing investor confidence). In addition to the existence of a positive relationship between the procedures for auditing reports and enhancing the confidence of the investors