The Impact of Sustainable Development on Financial Performance with the Role of Artificial Neural Networks as A Moderate Variable in Iraq

Abbas Jumaah Al-Waeli

Accounting and Finance Research, 2026, vol. 15, issue 2, 36

Abstract: In this paper, we analyzed the relationship between sustainable development practices and the financial performance of Iraqi industrial companies and investigated the moderating effect of artificial neural networks. Given the significance of sustainability as a worldwide issue, this study seeks to fill the research gap regarding sustainability in developing economies. Different metrics for sustainability and financial performance are evaluated through analysis of empirical data of Iraqi industrial organizations. This study uses artificial neural networks to assess their contribution to improving these interactions. It finds that sustainability activities lead to better financial performance, so the focus on environmental, social and governance (ESG) issues does indeed matter. Moreover, artificial neural networks significantly improve the accuracy of the prediction of financial performance using sustainability criteria. Corporations that employ sustainable practices and advanced computational techniques also obtain superior financial results through those applications. This publication contributes to the theoretical discourse on sustainability, financial performance, and artificial intelligence by developing action-oriented suggestions for industry leaders in Iraq. It also directs the next phase of research and policy development for sustainable industrial advancement.

Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:jfr:afr111:v:15:y:2026:i:2:p:36

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