The Strategy of Cleaner Production and Its Role in Achieving Sustainable Development Goals

Authors

  • Mohammed Kareem Hussein Post-Graduate Institute for Accounting Financial Studies – University of Baghdad
  • Asst. Prof. Dr. Hanan Abdullah Hassan Post-Graduate Institute for Accounting Financial Studies – University of Baghdad

Keywords:

Cleaner production, Sustainable development

Abstract

Industrial institutions today face increasing challenges as a result of rapid environmental changes and global sustainability pressures, which have compelled them to seek production ethods that keep pace with technological development and reduce negative environmental impacts. Cleaner production technology is considered one of the most important modern tools aimed at improving esource use efficiency, reducing waste and pollutants, and achieving a balance between economic, environmental, and social objectives.This research aims to study the role of cleaner production technology in achieving sustainable development goals by analyzing its applications in the Kufa Cement Plant for the year 2021. The study assessed the reality of production operations, energy and raw material consumption levels, and their compatibility with the principles of cleaner oduction. The study reached several conclusions, the most important of which is that reliance on traditional cost accounting systems leads to an increase in the total cost of the product. Likewise, the adoption of cleaner production technology by economic units—particularly the Kufa Cement Plant—ontributes to cost reduction. Among the key recommendations is that economic units, especially the Kufa Cement Plant, should adopt cleaner production technology to reduce costs and minimize environmental pollution in line with modern developments and in pursuit of achieving sustainable development goals.

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Published

2026-09-30

How to Cite

The Strategy of Cleaner Production and Its Role in Achieving Sustainable Development Goals. (2026). Journal of Accounting and Financial Studies ( JAFS ), 21(76), 69-90. https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2719