Cover
Volume 7, Special Issue 5 (2026)

Published: September 30, 2026

Pages: 205-213

Research Article

Adopting sustainability accounting as an approach to improving corporate profitability - A case study of Gulf Commercial Bank

Murtadha M. Shani 1 Layth A. Al-Tameemi 1 Mohammed Degan 1
1Department of Accounting Techniques, Babylon Technical Institute, Al-Furat Al-Awsat Technical University, Babylon, Iraq
History
  • Received: July 26, 2026
  • Accepted: August 28, 2026
  • Available Online: September 30, 2026
DOI

https://doi.org/10.56967/ejfb2026962

Abstract

This research aims to demonstrate the role of adopting sustainability accounting as a modern approach in improving corporate profitability, through a case study of Gulf Commercial Bank At the Hilla branch, a questionnaire was prepared and distributed to 30 employees, and Tobin's Q formula was applied. The research's significance stems from the growing global interest in sustainability concepts and the necessity of integrating environmental, social, and economic dimensions into the accounting system to achieve sustainable financial performance. The research employed a descriptive-analytical methodology, collecting data from financial reports and utilizing analytical tools to measure the relationship between adopting sustainability accounting practices and profitability levels. The research concluded that there is a statistically significant positive relationship between adopting sustainability accounting and improved profitability at Gulf Commercial Bank By applying the equation and the results of the survey. These practices contributed to enhancing performance efficiency, reducing long-term costs, and improving corporate reputation, all of which positively impacted financial results. The research recommends promoting the adoption of sustainability accounting in Iraqi banks and companies, developing related disclosure standards, and raising awareness among senior management about its importance in achieving a sustainable competitive advantage.

Keywords

References

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