Environmental Disclosure And Its Role In Achieving Sustainable Development In Industrial Companies, An Exploratory Study In The Factories Of The Northern Iraqi Cement Company

Abstract

This study aimed to identify the efforts made by industrial companies to achieve environmental disclosure, sustainable development and reduce the environmental risks caused by these companies. It aims to identify the availability of environmental disclosure in industrial companies, and whether these companies work to preserve natural resources to achieve sustainable development. According to significant results, recommendations can be made that achieve the purpose and objective of conducting this study.

The importance of this study is in shedding light on the concept of environmental disclosure and its importance, as well as highlighting the concept of sustainable development and its importance and applicability. The researcher also reached a number of results:

1. 1. The users of financial reports support the adoption of the approach of expanding environmental disclosure, because it plays a role in the process of administrative decision-making through accounting for environmental costs, which is an integral part of the environmental management system.


2. 2. Environmental pollution has negative social, economic and health impacts that lead to the deterioration of material and human resources.