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- W4384211226 abstract "The purpose of this paper is to define the triple bottom line (TBL) theory and its key indicators, describe the theoretical foundation for sustainability accounting and sustainability reporting, and assess the impact of the TBL theory on sustainability accounting practices in businesses. As a result, the significance of research stems from the significance of sustainability as a major requirement of the modern business environment, as well as the significance of the entities' disclosure of their responsibility to society and the environment, and the effect on enhancing the entities' reputation, supporting their economic activities, and supporting their competitive advantage. The five-year financial statements of four petroleum corporations in Iraq's Kurdistan Region were examined. The researchers discovered a lack of reaction for oil sector plants in Iraq's Kurdistan Region to achieve a competitive advantage by accomplishing social and environmental responsibility for the facilities. The researchers conclude that the TBL theory helps to improve sustainability accounting by quantitatively disclosing the entity's social and environmental actions, and it can serve to raise the degree of awareness for the entity's management in order to meet legislative and stakeholder requirements." @default.
- W4384211226 created "2023-07-14" @default.
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- W4384211226 date "2023-01-01" @default.
- W4384211226 modified "2023-09-25" @default.
- W4384211226 title "Influence of the Triple Bottom Line Theory on Sustainability Accounting: Case of Petroleum Sector in Iraq" @default.
- W4384211226 doi "https://doi.org/10.24086/icafs2023/paper.897" @default.
- W4384211226 hasPublicationYear "2023" @default.
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