The impact of services trade on the performance of commercial banks in Iraq for the period (2003-2014)

Abstract

The rapid and continuous development in all areas of life is the dominant feature of the modern era. Although these developments and their motives are intended to meet the growing human needs, they have created clear negative effects on social and environmental fields such as pollution, noise and high temperatures. Environmental auditing is the starting point for the establishment of a correct environmental policy through the proper handling of the waste of the production process, which called on environmental organizations to hold seminars and conferences to raise awareness of environmental damage, as well as the development of laws, regulations and legislation with a view to achieving In addition, the concept of sustainable development, which seeks to achieve the welfare of the community without harming the environment and its resources, not to mention the environment as a common property between current and future generations. The aim of the research is to go into environmental auditing as one of the means to achieve sustainable development through the reasons that called for attention to environmental auditing, the establishment of anenvironmental audit mechanism and how to use environmental auditing to achieve sustainable development. In order to achieve the research