قياس الأثر المتوقع من زيادة الإفصاح و الشفافية في رفع كفاءة الأداء البيئي في الشركات الصناعية بالتطبيق على شركة سكر كنانة 2020 م

Abstract EN

The aim of this research is to find out the basic elements needed to disclose the financial reports of Kenana sugar company and to identify the trends of disclosure and its impact on supporting the control and accountability system at Kenana sugar company.

The research community is made up of all employees of Kenana sugar company, where a random sample of (150) accountants, internal auditors, investment managers, risk managers and other incumbents has been taken back and all the questionnaire form distributed to them has been recovered.

The research based the analysis on the SPSS program to test its hypotheses, including: 'There is a statistically significant relationship between the impact of increasing the degree of environmental accounting disclosure of financial information in the Financial Center's list of financial information and raising the efficiency of environmental performance in the company.' The research has reached many conclusions, the most important of which: accounting disclosure of environmental information in the company's income list leads to environmental revenue and accounting disclosure of environmental information in the income list leads to effective planning and arrangement, which leads to a reduction in the cost of the unit produced, Accounting disclosure of financial information reflected in accounting policies improves the company's reputation with customers and gives the company a competitive advantage in dealing with environmental organizations.