Social responsibility’s Disclosure and its impact on the quality of sustainability reports in accordance with the GRI-G4 initiative
The research's aim is to study and analyze the disclosure's level of the social responsibility and to find out the reality of Iraqi private universities (research's sample) and the dimensions that they adopt to fulfill the social obligations, it is also to suggest scales that could enhance the disclosure of social responsibility of the private universities before the Ministry of Higher Education in order to help them to integrate the social responsibility's disclosure within their current and strategic plans as an appropriate alternative and effective management of sustainable development reports in accordance with the GRI-G4 initiative. The research is based on the hypothesis that (private Iraqi universities realize the importance of disclosing social responsibility in their reports according to (GRI-G4) perspective to enhance the quality of sustainability's reports). To test the research's hypothesis and determine the extent to which the hypothesis was accepted, the researchers analyzed data for (8) private universities, where they analyzed the final financial statements that were audited by the Federal Financial Supervision Bureau in 2017 and which were the research's sample, the reports of the Federal Financial Supervision Bureau, the management reports prepared by the private universities, and the available websites of the research sample's universities the , in addition to the information collected through personal interviews with the responsible and relevant authorities to the subject of the research, and comparing them with the proposed derived dimensions from the (GRI-G4) initiative. The result of the data analysis is collected and the number (1) is identified in the case of finding activities that are related to the social responsibility listed in the proposed dimensions built according to the (GRI-G4) perspective, and (0) is identified for the case that has not activities. The percentages of universities' disclosure levels were extracted in each dimension, it is concluded that there are deficiencies in the disclosure level of some areas of activities related to the social responsibility for the research sample's private universities with respect to the governance dimension was (46.8%) i.e. low, and environmental dimensionwas (61%) i.e. medium, the societal dimension was the highest proportion of all dimensions was (81.2%) i.e. good, and human dimension was (60.4%) i.e. medium.