The role of the energy accounting system in improving the performance of sustainable energy and its impact on the value of the economic unit

Abstract

Excessive use of traditional energy represented by fossil energy has caused great damage to the environment and the resulting risks to the life of society in general. resulting from the inefficient use of energy, hence the importance of the research that seeks to shed light on the need to improve the performance of sustainable energy and work to raise the efficiency of its use, by relying on the energy accounting system and in order to meet the needs of stakeholders in increasing the value of the economic unit as well as "achieving the economic well-being of society and protecting the environment by achieving sustainable development goals, and on this basis, the research community was represented by the industrial joint stock companies listed in the Iraqi Stock Exchange, while the research sample was represented by Al-Mansour Company for Pharmaceutical Industries, Medical Supplies, Cosmetics and Sterile Water. - A special contribution, and the temporal limits of the research were represented in the period (2009-2019), as the researchers relied on analyzing the data represented by the financial statements of industrial companies, and the research sample using the statistical program (SPSS) -25), the statistical program (AMOS-25) and the EXEL2020 program)) and the researchers reached a number of conclusions, the most important of which is the existence of a significant correlation relationship with statistical significance between improving sustainable energy performance and the value of the economic unit, where the correlation coefficient amounted to (0.782), and the researchers also proved the existence of a significant effect relationship with statistical significance between improving the performance of sustainable energy and the value of the economic unit. Research that supports governmental efforts to support the work of traditional energy alternatives by adopting internationally adopted standards to avoid waste by using energy and reduce environmental pollution within a phased and strategic planning.