أثر الإفصاح البيئي على الأداء الاقتصادي للشركات الصناعية الليبية

الملخص EN

This study aimed to identify the influence of Corporate Environmental Disclosure (CED)on economic performance in Libya.

And to achieve the objectives of the study ،the study followed descriptive analytical method ، the researcher developed a questionnaire based on some previous studies ، the study population represents group of the Libyan accounting community was surveyed to provide their views and perceptions of CED.

the study was conducted on 8 largest companies operating in the manufacturing sector in Libya.

The results indicate that there is a significant influence of company's environmental disclosure on economic performance ،suggesting that ،the better the economic performance of a company ،the greater its social responsibility.

The paper is based on a small sample of manufacturing firms.

However ،findings will bring efficient contributions to the other studies dealing with the accounting harmonization.

The majority of studies on CED are still embedded in the economic and organisational contexts of developed world.

This research aims to address this gap by focusing on the CED framework of developing nations such as Libya.