أهمية الإفصاح عن التكاليف البيئية في الشركات النفطية العاملة في إقليم كوردستان

الملخص EN

This research paper aims to shed light on the accounting treatment and financial reporting regarding environmental costs of a sample of oil companies who operat in Kurdistan Region.

It also seeks to shed light on the government regulations related to environmental protection in Kurdistan Region represented by the Department of Environment Protection.

It also aims to assess accounting disclosure about environmental costs in the oil production and refining companies, and to measure the level of fiscal, quantitative and descriptive disclosure about environmental costs.

In order to achieve this aim, the reaserch examines and analyzes financial data and reports for the sample of oil companies that operat in Kurdistan Region.

The findings suggest that the oil companies do not adequately disclose the environmental costs in their financial reports.

This means, they are not held accountable and responsible towards environmental.

However, they obey to some relevant local laws.

The results indicut the significance of the disclosure of environmental costs to limit pollution by the oil companies in the region.