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The current research aims to present the theory of the sustainability concept and outline its methods within an international framework. The current business environment is characterized by a significant challenge in utilizing sustainability performance measurement and assessment, as well as its impact on banks’ value in the listing of the Iraq Stock Exchange. Therefore, it is crucial to focus on sustainability performance measurement and assessment in the framework of the doubled relative importance of the sustainability concept with potential application to enhance banks’ value. In addition, the business environment needs sustainability performance measurement and assessment in banks.

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The Role of Measuring and Evaluating Sustainability Performance in Maximizing the Value of Banks

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  • 发表日期：

    2026年

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  • Zainab Faiq Mohammed,
  • D. Salman Hussein Abdullah

摘要

The current research aims to present the theory of the sustainability concept and outline its methods within an international framework. The current business environment is characterized by a significant challenge in utilizing sustainability performance measurement and assessment, as well as its impact on banks’ value in the listing of the Iraq Stock Exchange. Therefore, it is crucial to focus on sustainability performance measurement and assessment in the framework of the doubled relative importance of the sustainability concept with potential application to enhance banks’ value. In addition, the business environment needs sustainability performance measurement and assessment in banks.