Impact Governance Indicators According to (GRI) Standards in Corporations Listed in the Financial Market and Its Role in Enhancing Performance and Financial Reporting

Abstract

The purpose of this research is to know the extent to which Iraqi and Arab companies are implementing the.Governance indicators according to the GRI standards and disclosure, as well as the use of governance indicators to analyze the content of the annual financial reports of the companies listed in the financial market to determine their commitment to applying the indicators through. Annual Financial Report The companies' commitment to the transport sector from among the sectors (the research sample) in applying the indicators of governance according to the GRI standards, the percentage was weak with a general average of (27%). As well as the highest level of reporting. The corporate governance indicators (GRI) of the Mafat Specialized Transport Jordanian Company (2017) (about 46%) mean weakness in reporting on governance. In addition, the opinions of a group of individuals working in the companies (the sample of the research) were identified through distribution questionnaire. The purpose of the questionnaire is to enhance the results of the research and show that the applications of governance contribute to improving performance and financial reporting to enhance confidence in the financial statements by applying the indicators of governance according to the )GRI)