The impact of accounting disclosure of environmental information in financial reports: an applied study

Abstract

This study aimed to identify the impact of accounting disclosure of environmental information in financial reports under international accounting standards, as well as to study and determine the degree and nature of disclosure of environmental information in the financial reports of sample companies. Because of the importance of environmental information in making decisions about setting plans and goals and drawing policies that aim to protect and sustain the environment, as it represents the comprehensive container for the elements of natural wealth, a proposed model suitable for environmental disclosure was built to measure the environmental impacts in the Iraqi industrial companies, the study sample.