<![CDATA[We aimed to identify the relationship between sustainability risk disclosures, climate change risk disclosure, and financial reporting quality in Iraq for internal and external auditors. The study problem stems from the lack of transparency and inconsistency of information on sustainability and climate change risks and thus the transparency and quality of financial reporting. The study population was internal and external auditors in Iraq. A questionnaire was used as the primary data collection tool and this was sent electronically to a non-probability sample of 210 respondents. It was analyzed using SPSS software. Descriptive statistics showed that sustainability risk disclosure and climate change risk disclosure were rated as average to good in terms of financial reporting quality from the sample's point of view. Pearson's correlation coefficient showed statistically significant positive relationships between the two variables and financial reporting quality (the stronger relationship for climate change risk disclosure). The statistical impact of sustainability risk disclosure, climate change risk disclosure, and financial reporting quality on the analysis of multiple regression methods was also significant (the stronger the correlation coefficient for climate change risk disclosure). The paper concluded that environmental and climate risk disclosure should be strengthened as an effective means of improving financial reporting transparency and quality.]]>
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