The financial reporting plays a significant role in sustainable development, as it contributes greatly to providing the information required to assess sustainable development performance. In order to achieve the sustainable development, accurate information should be provided to stakeholders on the energy consumed and the impact of energy consumption on the environment. Information on sustainable energy performance needs providing both of financial and non-financial information. However, the traditional financial reporting system is unable to provide information that helps measure and promote sustainable energy performance, as the current accounting system provides financial information only. It is therefore important to adopt an appropriate reporting framework to support the evaluation of sustainable energy performance. This paper proposes an approach to the measure the sustainable energy performance based on the integrated reporting framework. A unique feature of the approach is the selection of corporate energy performance indicators that cover both financial and non-financial information. This paper therefore sets out indicators for assessing sustainable energy performance based on the Integrated Reporting Framework. Furthermore, the application of the indicators proposed in this paper helps regulators and economic policy makers to develop sustainable development strategies at national level. Moreover, the adoption of the proposed indicators can provide accurate information on the real and future of sustainable energy in the country.

Local economic growth is inextricably linked to natural and human resource optimization. This study aims to examine how natural and human resource potential functions as a factor of Iraq's economic growth. Additionally, it investigates the impact of natural resources, human capital, community culture, and legislation on Iraq's economic progress. The research technique employed is a hybrid model, which combines quantitative and qualitative methodologies. Observation, survey, and documentation were used to collect data. The study's findings indicate that maximizing natural resource usage without investing in human resource development leads to minimal contribution to economic growth in Iraq, posing a barrier to accelerating economic development. In addition, natural resources, human capital, and community culture significantly impact Iraq's financial success. Therefore, this research advises that Iraq's economic growth be accelerated by optimizing resource potential and developing human resource capability via technology and changes in community culture.