MEASURING THE IMPACT OF THE ENVIRONMENTAL REVIEW IN DISCLOSING THE ENVIRONMENTAL BURDENS AND THEIR IMPLICATIONS FOR RAISING PROFITABILITY RATES

The study aimed to “measure the impact of the environmental review in disclosing the environmental burdens and their implications in raising the rates of profitability”. To achieve the objectives of the study, the descriptive approach was used. Analytical study in the theoretical study and preparation of the field side, as the researcher relied upon collecting the primary data for the study on the method of observation and investigation, implementing the survey list directed to the sample items, which amount to 384 items, and statistical analysis was used to ensure the validity of the study hypotheses.
The study reached the following results: The first hypothesis was accepted: “There is a significant relationship between the environmental audit and the accounting disclosure of environmental burdens,” as there was a positive correlation with a significant significance between the environmental audit and the accounting disclosure of the environmental burdens, where the correlation coefficient reached 0.751, so the greater the review Environmental The greater the accounting disclosure of environmental burdens. The second hypothesis was accepted: “There is a significant and significant relationship between the accounting disclosure of environmental burdens and raising the rates of profitability.” There was a positive correlation with a significant significance between the accounting disclosure of environmental burdens and raising the rates of profitability, as the correlation coefficient reached 0.594. The greater the accounting disclosure of environmental burdens, the higher the profitability rates.
The most important recommendations of the researchers include the following: The results proved the role of environmental auditing in increasing rates of profitability. Therefore, the researcher recommends activating the role of environmental auditing and increasing the efficiency of the environmental auditor with the following: Training of auditors on operational and administrative systems, and methods of measuring environmental activities. The need for auditors to be familiar with the laws and legislations to which economic establishments are subject, information systems, and related scientific disciplines. The necessity for the environmental review team to include experts in specialized scientific fields related to the environment, or to seek assistance from experts if they are not present on the team.