العوامل المؤثرة على مستوى الإفصاح المحاسبي للمعلومات البيئية في القوائم المالية : دراسة تطبيقية على عينة من الشركات الصناعات العراقية

الملخص EN

This research aims at explaining the impact of factors related to the financial performance of industrial companies.

The size of the company, the profitability and the financial leverage in the level of disclosure of environmental information in the financial statements of a sample of Iraqi industrial companies.

As well as the level of disclosure of such environmental information in the financial statements.

To achieve the objectives of the study, the content analysis index was used to measure the level of disclosure of this information in the financial statements.

In addition to using the content analysis method to identify the relevant paragraphs of the environmental information already disclosed in these lists.

The results showed that the level of general disclosure of environmental information in the financial statements was moderate and that there was a significant effect on the Bank's characteristics of size and profitability (ROA) and the financial leverage in the level of this disclosure.

The study recommended that it is necessary to emphasize the interest of the management of companies in the industrial sector in the scientific methods of environmental accounting.

And that there is effective cooperation between the industrial companies and the Ministry of Environment in training accountants on the applications of environmental accounting in Iraqi industrial companies.

Iraqi industrial companies need mandatory disclosure due to weak levels of environmental disclosure in their annual reports, which reflect the lack of interest and awareness by most companies of their environmental role and responsibilities towards society.

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