College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the doctoral thesis tagged “A proposed model for accounting disclosure of carbon emissions in the Iraqi banking sector according to SASB and PCAF standards and its impact on investment and financing decisions.”

The current study targeted … Which was submitted by the student “Huda Salem Hussein” in the Department of Accounting to: Explaining the nature of carbon accounting by reviewing a brief history of
Banks, stages of development of carbon accounting, the mechanisms used by companies in determining the financial impact of carbon emissions, and the methods of processing and disclosure used by companies.

The study reached a set of conclusions, the most important of which are: clarifying the general concept of carbon accounting and mechanisms of measurement and accounting disclosure of the carbon footprint in banks and indicating its impact on investment and financing decisions as well as evaluating the accounting disclosure of carbon emissions in Iraqi banks.

The discussion committee was headed by Prof. Dr. Waheed Mahmoud Ramo Al-Ibrahimi, and the membership of Assistant Professor Dr. Muthanna Rokan Jassim from the University of Tikrit, Assistant Professor Dr. Kobra Muhammad Taher Hammoudi, Assistant Professor Dr. Maher Ali Hussein, Assistant Professor Dr. Alaa Abdul Wahed Dhanoun, and the membership and supervision of Prof. Dr. Luqman Muhammad Ayoub.