مدى التزام شركات المساهمة العامة بالإفصاح البيئي في التقارير المالية المنشورة : دراسة تطبيقية-مجموعة سوداتل للاتصالات المحدودة (السودان)‎

الملخص EN

This study aimed to test the level of commitment of the public corporation companies in Sudan to environmental disclosure, in its published financial reports with emphasis on Sudatel Telecom Group.

The research problem was that Sudanese industrial companies do not concern with environmental information disclosure, which may be needed by different groups of environmental information users, this in spite of the commitment of some companies toward preserving the environment.

The study followed the analytical and descriptive and the historical approachs, and used the content analysis technique for the financial reports of the subject company for the year 2011.

The following were some of the many results of the study: The company financial reports and statements do not disclose environmental information wether on its annual reports and statements or in the separate financial statements, the disclosure that accomplish the company financial statements did not contain any statements about the environmental risk that may caused by the company’s activities and the financial effects responsibilities raised by it, there was a positive responsiveness from the company toward the social responsibility regarding the local community, which appeared in the form of subsidy for the social development projects.

some of the study recommendations were to prepare the necessary oversee processor to prevent environmental violations and compliance with environmental standards specified.

The necessity of issuing accounting standards and extension that make the company committed to environmental information disclosure, The necessity of creating different forms of incentive, that encourage the companies to disclose more environmental information.