المراجعة البيئية ودورها في تحسين نوعية التقارير المالية لمنظمات الأعمال السودانية

Abstract

Abstract The research investigates the role of environmental audit in the improvement of the quality of financial reports of the Sudanese business enterprises. The research problem is represented in the lack of interest of the Sudanese business enterprises, in particular, profit purposive enterprises to provide prerequisites for the application of environmental audit that is to say however, such prerequisites if applied may in tum enable the Sudanese business enterprises to apply the environmental audit and prepare environmental report. Nevertheless, such application should have been reflected in the financial reports of these enterprises. In addition to that, environmental audit reports which prepared by the National Audit Chamber do not reflect the sound application of the environmental audit in the Sudan. To achieve the research objectives the following hypotheses have been tested: There is a correlation that is statistically significant between the application of environmental audit in the Sudanese business enterprises and improvement of the financial reports‘ quality., Sudanese business enterprises are committed to apply the environmental audit prerequisites, There is a correlation that is statistically significant between the disclosure of environmental information of the Sudanese business enterprises and the quality of financial reports, Environmental audit reports which prepared by the National Audit Chamber do reflect the sound application of the environmental audit in the Sudan. The research used the historical approach to review previous researches and studies related to the research subject, the deductive approach to determine the research pivots and set the hypotheses, the inductive approach to test the research hypotheses and the analytical descriptive approach in the field study, in addition to the other statistical methods to collect and analyze data. The research has reached a number of findings the most important of which are the following: ‘Application of environmental audit provides in the Sudanese business

enterprises relevant information for the needs of various parties and at the same time it is useful for the decision making, Sudanese business enterprises are not committed to apply the environmental audit prerequisites, Disclosure of environmental audit in the financial reports of the Sudanese business enterprises leads to improve the view point of the community in the company and at the same time considered as a good indicator for the company to maintain its ability to continue in the business field, There is a weakness in the content of the National Audit Chamber report in respect of environmental audit of the Sudanese business enterprises. The research has come out with a number of recommendations the most important of which are the following: Significance to have Interest to apply the environmental audit and reflect such position in the financial reports of the Sudanese business enterprises, Work out to issue a kind of legislations that obliged the Sudanese business enterprises to observe the prerequisites of the environmental audit and performance evaluation in a periodical manner, To develop the legal and legislative framework of the accounting disclosure to include the environmental information ofthe Sudanese business enterprises., To set up a mechanism to facilitate the measurement of the effectiveness of the application of the environmental audit, in order to include the overall aspects of environmental audit.