طراحي الگو و الويت‌بندي عوامل مؤثر بر گزارشگري زيست‌محيطي، اجتماعي و راهبري: شواهدي از بانك‌هاي عراق

Sustainability Reporting , Environmental , Social , an‎d Governance (ESG) Reporting , Grounded Theory , Banking Industry , Iraq

Designing a Model an‎d Prioritizing the Factors Affecting the Environmental, Social an‎d Governance (ESG) Reporting: Evidence from Iraqi Banks

حسابداري

Sustainability in the banking industry is not only an ethical responsibility but also an economic necessity. By integrating Environmental, Social, an‎d Governance (ESG) reporting considerations into their operations, banks can contribute to risk mitigation, creation of new opportunities, an‎d credibility enhancement, thereby supporting sustainable development. Given the growing importance of sustainability in the international an‎d regional arenas, addressing this issue in Iraqi banks is of particular significance. This study aims to design a model an‎d prioritize the factors affecting ESG reporting in Iraqi banks. This research was conducted using a mixed-methods approach (qualitative-quantitative). In the qualitative phase, data were collected through in-depth interviews with 28 experts, including bank managers an‎d academic faculty members from Iraqi universities (specializing in banking an‎d environmental affairs) in 2024, an‎d analyzed using the Grounded Theory method. In the quantitative phase, data were collected via questionnaires an‎d surveys distributed to banking specialists in 2025 an‎d analyzed using the Friedman test. The findings revealed that the development of ESG reporting in Iraqi banks, as the core category, is influenced by a set of causal, contextual, an‎d intervening factors. Causal factors include environmental pressures, environmental requirements, characteristics of the international environment, political characteristics of the country, an‎d environmental incentives. Contextual factors encompass the structure of the Iraqi banking industry, organizational culture of banks, level of sustainability awareness, an‎d corporate governance system. Intervening factors include the role of the Central Bank of Iraq, government support, training an‎d capacity building, an‎d international stan‎dards. Furthermore, key strategies for developing sustainability reporting in Iraqi banks were identified, including formulating reporting guidelines, establishing sustainability management systems, providing specialized training, an‎d cooperating with international organizations. The consequences of implementing sustainability reporting in the Iraqi banking industry include increased transparency an‎d stakeholder trust, improved financial an‎d non-financial performance of banks, attraction of international investors, an‎d sustainable development of the Iraqi banking sector. Additionally, prioritizing the factors affecting ESG reporting in Iraqi banks showed that three components—characteristics of the international environment, environmental requirements, an‎d environmental pressures—have higher priority compared to other factors. By presenting a comprehensive conceptual model, this research contributes to a better understan‎ding of the dimensions of sustainability reporting in the Iraqi banking industry an‎d can serve as a basis for policymaking an‎d practical actions in this field.

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