The impact of forward-looking disclosure on the transparency of integrated reports through: the governance system, business model, and rules for preparing and presenting integrated reports.

Abstract

The research aims to demonstrate the extent to which future disclosure contributes to influencing the transparency of the governance system, the business model, and the rules for preparing and presenting integrated reports. A questionnaire was conducted to clarify the extent to which future information can enhance the transparency of integrated reports. The form was distributed to a group of beneficiaries of future information in the Iraqi stock market, including investors for the most part, and some auditors. The most important conclusions that were reached are that the relationship is positive and has a moral impact between future disclosure, the governance system, and the business model. And the rules for preparing and presenting integrated reports. The most important recommendations are the need for all economic units to hold awareness sessions that expand the awareness of management and its employees about what future disclosure is, the mechanism for preparing such information, how to include it in integrated reports, and its importance