The research aims to study the risks surrounding the economic unit, including the operation of swap and options contracts and their impact on sustainability, its dimensions, and enhanced reports for the financial statements. In applying his research, the researcher followed the use of hedging accounting on the financial investments of the Baghdad Soft Drinks Company to reduce the risks to which it is exposed, and relied on the inductive approach in the theoretical aspect mixed with The deductive approach in the practical aspect, and the researcher followed the analytical approach by making use of the various available sources and analyzing what is in them to identify the research variables and the factors associated with them that enable examining the relationship between them and their impact on achieving the desired results. For the purpose of proving the research hypothesis, adopting a hypothetical method in treating investments. Finance by employing hedging accounting to reduce the risks facing companies. The research addresses the problem of the negative effects of crises in general and the environmental, social and economic dimensions in particular by using hedging accounting and enabling it to control risks effectively and successfully. The use of financial derivative contracts will help to hedge risks and reduce their consequences. Regarding the results achieved, the financial position of Baghdad Soft Drinks Company was strengthened by acquiring financial assets, and employing these gains with hedged financial assets enhances their ability to continue and address risks before they occur and achieves sustainable financing, as well as sustainability reports that help in making decisions and give awareness. The economic unit for balancing the dimensions of sustainability (economic, environmental, social).