الإفصاح المحاسبي عن المعلومات البيئية وأثرها على قرارت مستخدمى التقارير المالية المنشورة

Abstract

Abstract The study has dealt with the issue of the accounting disclosure about the environmental information and its impact on the published financial reports users’ decision in the Sudanese industrial companies. The research problem is that Sudanese industrial companies do not concem with environmental information disclosure, which needs by diiferent group of environmental information users, this in spite of the commitment of some company toward preserving the environment. The study aimed to claire the importance of environmental information disclosure in the accounting about the financial reports and statements of the industrial companies, and its effect on the behaviors of investment decisions makers’. In addition to defne the concem of the financial statement users with environmental information disclosure and their reliability on it in their.investment decisions. The researcher has relied on the descriptive analytical and historical method. The primary data have been collected through a questionnaire distributed to the research community, then, the data have been analyzed by using (SSP S). To achieve the objectives of the study the following hypothesis were tested: First hypothesis: Disclosure of industrial companies in Sudan about environmental information sufiiciently in their financial reports, help in its fairness and credibility. The second hypothesis: the existence of environmental information disclosure has positive effect on the decisions of the users of financial reports of indust1'ial companies in Sudan. The third hypothesis: the concentration of industrial companies in Sudan on the financial performance in their economic activities, has negative efl'ect on the interest in environmental performance. The study conclude many findings among which: - the industrial companies in Sudan does not disclose environmental information either in the annual financialreports and statements orjn separate financial statements. - The investors in the stock markets do not concern with the published environmental information as their concem with the profitability when taking their investment decisions. The study has presented a set of recommendations including: - the companies directors’ have to concem with environmental disclosure in the fiK1flI1Clfll reports and statements to inform the data users with company activities and it's effect on environment. - must enter the environmental dimension in the work of banks and financial institutions (when making funding decisions or granting of credit), and that by requiring companies to expand accounting disclosure to include environmental reports and the commitment to standards of accolmting and auditing environmental so as to serve the users of reports and financial statements .