Abstract

AbstractImportance of research depends on environment importance through necessary to keep it and doesn't cause any environmental damages by exercise various activities of economic units, as well as the importance of environmental disclosure in their financial reports, so the environmental disclosure considers one of the modern orientations to prepare the financial reports and it attracts attention of users of these reports whether investors, customers or other parties such as government organizations or environmental organization, and its reflection on the future success and enhancing its ability to keep up with the competitive environment and achieve its strategic goals, as well as importance of research depends on the needs of Arabic economic environment in general to more than of studies in this new and important field in both academic or practical level. Problem of research involves ignore the economic units to importance of environmental disclosure in their financial reports, and its relation to financial performance that's effect on decisions of investors specially investors of environment friends, and so its effect on investors' estimation of market value of economic units, and their attention to invest in shares of these units. The research aims to determine impact varies levels of environmental disclosure in financial reports on the financial performance of economic units which it depends on one basic hypothesis that shows "there is no relationship of statistical significance between the financial performance for industrial companies listed on Amman Stock Exchange, and its levels of environmental disclosure". The research depends on practical study of published financial reports which consist of (28) samples that used to test hypothesis of study. The samples of study consist of industrial companies listed on Amman Stock exchange between 2009-2013 years ago. The research reveals many important conclusions were one of them; there is no intelligible and direct impact for variables of environmental disclosure at the varies levels of industrial companies, then research sample has impacted on indicator ratios of financial performance, as well as the financial reports of Jordanian industrial companies, which is research sample, has no any disclosure about financial impacts on its environmental activities. Te researcher has been specified appropriate recommendations according to the conclusions that have been reached.

The article was added to IASJ on 2016-05-08

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