College of Administration and Economics

The College of Administration and Economics at the University of Mosul discussed the master’s thesis submitted by the student Mohammed Ali Mustafa Sharnkhi, entitled:

“Proposed Procedures for Auditing Sustainable Performance Using KPIs in Light of IFRS S2”, on Sunday, August 31, 2025, in Discussion Hall No. (2).

The study focused on highlighting the importance of auditing sustainable performance for Iraqi companies and institutions, through setting appropriate auditing procedures and adopting a set of quantitative and qualitative key performance indicators (KPIs) that align with sustainability requirements. It also clarified the essence of the International Financial Reporting Standard IFRS S2, which relates to disclosures concerning climate change. The thesis reached a set of proposed indicators and auditing procedures that can contribute to enhancing corporate disclosure and financial as well as environmental sustainability.

The session was attended by the Assistant Dean for Scientific Affairs, Asst. Prof. Dr. Salem Khalil Khalid, and the Assistant Dean for Administrative and Financial Affairs, Dr. Abdulrahman Zuhair Abdulqader.

The examining committee consisted of:P rof. Dr. Sinan Zuhair Mohammed Jameel – Dean of the College of Administration and Economics / University of Mosul – Chairman. Asst. Prof. Dr. Ilham Mohammed Wathiq – College of Administration and Economics / Al-Iraqia University – Member. Asst. Prof. Dr. Taha Ahmed Hassan – College of Administration and Economics / University of Mosul – Member. Asst. Prof. Dr. Haitham Hashim Qasim – College of Administration and Economics / University of Mosul – Member and Supervisor.

This study aligns with the 13th Sustainable Development Goal (Climate Action) by proposing auditing tools and standards that contribute to enhancing corporate transparency and strengthening their ability to face the challenges of climate change.