The Role of Carbon Footprint Disclosure in Improving Displacement Tracking Matrix (DTM) Indicators: An Exploratory Study in The Iraqi Environment

  • Authors

    • Ali Mohammed Huseein Alfartoosi Department of Accounting, College of Administrative Sciences, Al-Mustaqbal University, Babylon, Hillah ,51001, Iraq‎
    • Zahra Hasan Oleiwi Al-Mustansiriyah University / College of Management and Economy / Department of Accounting
    • Ibithaj Ismail Yaqoob Al-Mustansiriyah University / College of Management and Economy / Department of Accounting
    • Muna Jabbar Mohammed Department of Accounting, Faculty of Administration and Economics, Mustansiriyah University, Iraq
    https://doi.org/10.14419/bwn3pz43

    Received date: June 23, 2025

    Accepted date: June 30, 2025

    Published date: July 10, 2025

  • Carbon Footprint; Displacement Matrix; Carbon Disclosure; Return Index

  • Abstract

    The research aims to examine the key mechanisms for disclosing carbon footprints among economic ‎units listed on the Iraq Stock Exchange, as reflected in their financial statements. It also examines the impact of such disclosures on improving the indicators of the Displacement Tracking Matrix (DTM), particularly the return index. Through a content analysis of financial statements and a comparison with the indicators published by the International Organization for Migration for 2024, the study addresses the significant issue of mass displacement occurring in southern Iraq due to environmental changes driven by emissions. These changes have resulted in increased temperatures, drought, and pollution. ‎The research concludes that there is a correlation between the disclosure of carbon footprints by ‎companies in the industrial sector and improvements in DTM indicators. Specifically, when economic ‎units report on climate change and their carbon footprints, it reassures the community that they are ‎taking their environmental responsibilities seriously by working to reduce emissions and protect the ‎environment. This, in turn, positively influences the displacement matrix, particularly the return index‎.

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    Alfartoosi, A. M. H. ., Oleiwi , Z. H. ., Yaqoob , I. I. ., & Mohammed, M. J. . (2025). The Role of Carbon Footprint Disclosure in Improving Displacement Tracking Matrix (DTM) Indicators: An Exploratory Study in The Iraqi Environment. International Journal of Accounting and Economics Studies, 12(2), 437-444. https://doi.org/10.14419/bwn3pz43