Search Results for and-corporate-reputation-
Abstract
This study aimed to analyze the impact of corporate governance on enhancing ethical behavior within business organizations. Corporate governance can be described as an organizational framework that contributes to regulating organizational performance and ensuring compliance with ethical and professional standards. The study adopted a theoretical and analytical approach by reviewing relevant literature and recent studies published between 2018 and 2025, including studies in internationally classified journals and fields, that examined the relationship between governance principles—namely transparency, accountability, independence, and social responsibility—and the ethical behavior of employees and senior management. The findings of the analysis revealed that the implementation of corporate governance effectively contributes to fostering a culture of integrity and responsibility within organizations, reducing corruption and the abuse of power, and strengthening trust between organizations and their stakeholders. The study concludes that adopting corporate governance principles is not merely a managerial choice for business organizations, but rather a strategic necessity for achieving sustainability and maintaining a positive corporate reputation.
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.