مدى توافر المتطلبات الخاصة للإفصاح البيئي في الشركات الصناعية الليبية

Abstract EN

The main aim of this study was to investigate the availability of environmental discloser requirements in the Libyan industrial companies.

In order to achieve its objectives; the study has adopted descriptive analytical approach.

In addition, to analyise the data that have been collected using a questionnaire, appropriate statistical methods have been used.

The main findings of the study have indicated that the Libyan industrial companies have the requirements of environmental discloser.

The study recommendations have concentrated around improving the accounting systems, developing environmental awareness and improving the human resources abilities.