With the grace of Almighty God, the public defense of the Master’s thesis entitled: “The Impact of IFRS S1 in Providing Disclosures on Sustainability Opportunities and Risks to Enhance Stakeholders’ Decisions in the Company in the Short and Long Term” was held.The thesis was submitted by the Master’s student Ammar Kareem Hantoosh, at the Administrative Technical College / Al-Furat Al-Awsat Technical University, on the morning of Tuesday, 3/3/2026, in the presence of a number of professors, researchers, and postgraduate students.The examination committee consisted of the following members:1️⃣ Prof. Dr. Amal Abdul Hussein Khaith – Chairperson 2️⃣ Asst. Prof. Dr. Abbas Fadhil Ali – Member 3️⃣ Dr. Arqam Abdul Hassan Mohammed Hussein – Member 4️⃣ Prof. Dr. Asmaa Mahdi Hussein – Member and First Supervisor 5️⃣ Asst. Prof. Dr. Sakina Suwadi Wadi – Member and Second SupervisorThe defense featured a distinguished scientific presentation addressing the importance of sustainability disclosure standards and their role in supporting transparency and enhancing the efficiency of strategic decisions for stakeholders. The session included an extensive academic discussion and valuable remarks that contributed to enriching the study topic.At the conclusion of the defense, appreciation was expressed for the scientific effort made, with sincere wishes for the researcher’s continued success in his academic journey.
