The Impact of Adopting Climate Change Risk Disclosure Requirements in View of The Efforts of International Organizations Accordance with Ifrs: S2 In the Iraqi Environment

The study aims to measure the impact of climate change risk disclosure, by presenting the requirements for climate change risk disclosure according to IFRS:2 and clarifying the impact of adopting climate change risk disclosure in light of the efforts of international organizations. The study community is a sample of companies listed on the Iraq Stock Exchange that engage in activities that negatively affect the surrounding environment in general and the accounting environment in particular, which are required to disclose sustainability practices according to their environmental, societal and governance dimensions related to sustainability, as well as being required to disclose practices related to climate change. The study concluded that there is an impact of climate change risk disclosure on the auditor's commitment to accounting standards, as well as an impact of climate change risk disclosure on continuity.