الإفصاح البيئي و دوره في الحد من المخاطر الإدارية للشركات الصناعية : دراسة استطلاعية على شركات القطاع الصناعي في العراق

Abstract EN

The research aims to indicate the role of accounting disclosure of environmental and by focusing on the environmental costs of information and disclosure as a key part of the inalienable of accounting disclosure in addition to the statement of the role and the importance of disclosure of environmental costs and deal with those costs that it adds value to the information provided to the management of industrial companies to reduce risks affecting the administrative decisions in the near future for the industrial sector companies involved contamination of the environment.

as research on the problem of lack of disclosure of environmental costs or private industrial processes accounts that occur behind environmental effects of a devastating focused as environmental disclosure an important role in reducing the risks that came to represent the appropriate solution to address the causes of breakdowns experienced by industrial companies as hide those facts evasion of taxes environmental this concealment of information could lead to the closure of factories in a given period and therefore may impose fines، and that non perceived this risk industrial companies must work on display environmental information in a transparent manner، and to live up the role of disclosure in industrial companies to direct operations towards success by revealing assessment of financial، administrative، operational and environmental activities، and the provision of environmental information management at all levels to assist in the implementation of this strategic plan correctly with administrative risk identification, including environmental management faced by those companies with the follow-up to how to treat the risks.

and is interested in search detects the environmental cost of the product and to identify environmental activities that add value and activities that do not add value, with the deletion of environmental activities which do not add value، and consequently lead to lower costs in general and makes accounting information more accurate and appropriate and that increases the control over the performance of the industrial companies to low-risk and look to the future clearly.

the researcher used the descriptive approach in building the theoretical base of the search through reference books and published scientific research related to the topic.

and then relied on the analytical method by distributing the questionnaire forms to individuals and analyzed in the statistical program for the study sample in the industrial sector companies.

the researcher concluded the existence of a positive relationship between the disclosure of environmental costs and risk management, where disclosure of the positive environmental costs in risk management affects by providing necessary data and information about the threat to the institution، and the ease of dealing with risk and minimizing the effects to a minimum، in addition to the disclosure of accounting information and environmental risk management that helps to make decisions rationally based on fair information.

the researcher found the most important recommendations، including requiring industrial companies to disclose environmental information and risk management evaluation and to strengthen the role of environmental auditing and audit committees who play a vital role in achieving confidence in the environmental accounting information and therefore environmental protection and other stakeholders.