الصعوبات التي تواجه شركات الإسمنت الليبية في الإفصاح عن أدائها البيئي و أثرها على جودة القوائم المالية

الملخص EN

The main objective of this study is to identify the impact of obstacles to Libyan cement companies' adoption of environmental disclosure on the quality of financial statements, the aim of study was to identify on the influence of awareness of Libyan cement companies of the importance of environmental disclosure on financial statements quality, the aim of study was to identify on the influence of environmental accounting disclosure on financial statements quality.

for implementing the study goal, the study used the descriptive analytical approach through a questionnaire survey conducted and distributed on a random sample of (90) financial employees and internal auditors that working in all cement companies, and at the end (83) questionnaires were returned a valid form for analysis, at a rate of (90.22%).

the research has reached a number of findings : there is a negative, statistically significant impact relationship between the obstacles to Libyan cement companies' adoption of the disclosure system for their environmental performance and the quality of the financial statements, based on the results of the study, the researcher recommended, the need to focus on holding conferences, scientific symposia and specialized workshops, to demonstrate the importance of environmental disclosure, and its benefits, the obstacles and difficulties that limit the application of the environmental disclosure system have a negative impact on the quality of the financial statements.