Evaluating the Impact of Adopting Green Accounting on Sustainability Reporting at the Central Bank of Iraq (CBI): A Vision to Support the 2030 Sustainable Development Goals (SDGs).

Purpose: This study aims to examine the impact of applying green accounting on the quality of sustainability reports at the Central Bank of Iraq within the framework of the Sustainable Development Goals 2030, It examined the moderating effect of environmental awareness on this relationship. Design/methodology/approach: A structured questionnaire was used to survey 320 senior officials and accountants regarding green accounting practices, environmental awareness, and reporting quality. Quantitative models using structural equation modeling (SEM) employed to analyze direct and indirect relationships between variables. Findings: The results showed that green accounting practices had a direct negative impact on the quality of sustainability reports, indicating a discrepancy between objectives and implementation. However, the presence of environmental awareness among leaders reduced the organizational confusion resulting from the new systems represented by green accounting. The results also indicate factors, such as the legal framework and technological maturity, enhancing the effectiveness of green accounting initiatives. Practical implications: Adopting green accounting without the necessary infrastructure weakens the quality of sustainability reports. A key factor in this is environmental awareness among officials, which promotes transparency and sustainability. Therefore, organizations must understand that the successful implementation of green accounting begins with raising environmental awareness among leaders and employees, training and developing human resources to use these systems, and improving existing technological systems and regulations to align with them and enhance the chances of successful green accounting implementation. Originality/value: This study makes a pivotal contribution to the academic literature, adding to the limited body of research on the dynamic links between green accounting, sustainability reporting and environmental awareness in banks.