مدى مساهمة التدقيق البيئي في دعم القرارات الاستثمارية : دراسة استطلاعية

Abstract EN

Environmental auditing is an essential dimension in the decision-making process, especially investment, the problem stems from the fact that the industrial companies in general and in Iraq in particular suffer from the existence of large costs and financial obligations borne by the industrial companies as a result of pollution.

Therefore, environmental auditing is necessary in these companies.

This is reflected positively on the availability of information among the decision makers.

The aim of this research was to present theoretical concepts related to environmental auditing and investment decisions, also to indicate the correlation between environmental auditing and investment decisions.

The researcher used descriptive and analytical methods in the formulation of the research, where the research based on the basic hypothesis that say “Environmental auditing does not play an active role in investment decision-making”.

The study concluded that the published financial information is not sufficient for investors unless it is supported by mandatory environmental auditing.

Therefore, the most important recommendations are the need to prepare annual environmental reports in which companies disclose to investors the environmental risks they caused by those companies.