Financial Analysis and Cost Measurement of Environmental Treatments under Use of Greenwashing-Applied Research in -The Central Organization of Standardation and Quality Control - Iraq
DOI:
https://doi.org/10.47604/ijfa.3775Keywords:
Financial Analysis, Cost Measurement, Environmental Treatments, Greenwashing, Environmental Quality Costs, Organization of Standardization, Quality Control, Iraq (C.O.S.Q.C)Abstract
Purpose: is to analyse financial aspects and measure costs associated with environmental treatments in government institutions, with a focus on the phenomenon of "greenwashing," which has become a major challenge in the field of environmental sustainability. It also aims to develop a financial analytical framework that helps accurately measure the costs of environmental treatments and reveal the extent to which greenwashing practices mislead costs and environmental disclosure, thus contributing to improving the efficiency of an institution's environmental and financial performance.
Methodology: We adopted a descriptive-inferential approach in analysing sources and studies drawn from academic journals relevant to the research topic, as well as electronically published reports and books. Practically speaking, we used a descriptive-analytical approach to analyse actual data and information, utilizing reports, financial statements, and personal interviews with specialists. We employed an inductive approach to arrive at conclusions, which served as the basis for financial analysis and measuring treatment costs.
Findings: The Quality Control Directorate it’s had highest percentage of Recurrence of Malfunctions and Defects in Quality Control Directorate for the year 2024 was (Defects related to Environmental Damage Discovered within Directorate), and the lowest percentage was (Defects Related to environmental Damage observed Outside Directorate).
Unique Contribution to Theory, Practice and Policy: This research contributes to financial analysis and measurement of the environmental remediation costs in Iraq resulting from the use of environmental deception methods, which are detected through the Quality Directorate. The target group in the research is anyone who markets environmentally deceptive products, leaving behind a negative impact on the environment.
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Copyright (c) 2026 Dr. Shaymaa Kamil Mwayesh Asadi, Dr. Mohammed Kareem Hameed, Hanaa Khalid Mohammed
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