THE RELATIONSHIP BETWEEN FINANCIAL TRANSPARENCY AND FINANCIAL INCLUSION AND ITS IMPACT ON SUSTAINABLE DEVELOPMENT
Corporate governance is considered an essential basis for ensuring the quality of banking services and combating financial and administrative corruption. In banks and financial institutions, corporate governance plays a vital role in defining and implementing practices and policies aimed at ensuring transparency, accountability and integrity. The research demonstrates the role of corporate governance in enhancing the quality of banking services and combating financial and administrative corruption in banks and financial institutions. Corporate governance is essential for building trust and transparency between customers and financial institutions, and contributes to enhancing confidence and stability in the financial system. The research aims to explore how the application of corporate governance principles affects the quality of banking services and reduces financial and administrative corruption. Activating the principles of corporate governance in Iraqi banks is considered essential to ensure the sustainability of the financial system and achieve economic stability, which contributes to enhancing economic growth and achieving sustainable development. The study indicates the importance of understanding the relationship between corporate governance and the quality of banking services to enhance confidence and stability in the financial system and achieve sustainable development. The importance of improving the quality of financial services, enhancing transparency and disclosure in accounting policies, and analyzing financial opportunities and risks as a means of supporting sustainable development is highlighted. Based on these results, accounting disclosure policies and analysis of financial opportunities and risks can be effective tools in achieving sustainable development. By analyzing the results, it is clear that banking transparency contributes to enhancing financial inclusion, but the effect may not be significantly significant. It also shows that the level of financial inclusion in banks can contribute to increasing sustainable development, but in an insignificant way, and thus the focus must be on expanding the range of financial services available to society.
Institutional Governance, Financial and Administrative Corruption, Financial Transparency, Financial Inclusion, Sustainable Development.