دور المراجعة البيئة في تقويم اداء المنشات الصناعية بالسودان (دراسة تحليلة تطبيقية)

Abstract

Abstract The research took up the role of environmental audit in the evaluation of Sudanese Industrial firms, where the research problem is represent in the neglect of environmental and social dimension in the preparation the financial statement. The research aimed the knowledge of the concept, importance objectives and standards for environmental audit and its effect the evaluation of performance in Sudanese Industrial firms. On order to achieve the objectives of the research the following hypothesis has been :- l- Application of environmental audit enables the evaluation of performance in the Industrial firms in Sudan . ‘l'- Adopting the environmental policies and abiding by laws and environmental standards leads to rectification of performance in Sudanese Industrial firms. l’- The absence of environmental audit has a negative impact in the evaluation of performance and the degree of efficiency in Sudanese Industrial firms. The researcher arrived at results that confirm the validity of the above mentioned hypothesizes the most important of which are. \- Knowledge of environmental audit by Sudanese Industrial firms leads to more care about preparation of financial statements with an environmental and social dimension.C \'— The Sudanese Industrial firms do not pay attention to enumeration, analysis and documentation of the effects of the environmental activities of the firms when preparing financial statements which affects the evaluation of its performance negatively. l'- Failure of executive bodies to pay a group of financial incentives whether investment incentives or tax cuts or moral incentives handed out to firms that are environment friendly or those which report the passive impact of its environmental performance. The research was concluded important recommendation. some of them. \- The necessity for dispersion of awareness among businessmen and those in charge of industrial activities by training on the awareness and its role in performance evaluation. \'- The necessity for paying more attention to analysis and documentation of the effects of environmental operation of firms and preparation of financial statements and reports containing environmental data. 7- The necessity that the environmental audit report includes a paragraph showing the commitment or lack of it by industrial firms to the environmental policies and roles.