Measuring the level of disclosure of non-financial cyber and environmental risks according to a proposed index in the Iraq Stock Exchange

Abstract

The research aims to measure the level of disclosure of non-financial risks of cyber and environmental security in the companies listed in the Iraq Stock Exchange through a proposed indicator for the disclosure of non-financial risks consisting of (23) paragraphs and using the content analysis of the financial reports of the research sample, which is (36) companies from Sectors (communication, service, industrial, hotels, tourism, agricultural), and the research found a weak disclosure of non-financial risks in both parts (cyber and environmental security, health and safety). Iraq Securities to prepare a guide that includes the mechanisms that work to regulate the disclosure of non-financial risks of cyber and environmental security, health and safety