The Impact of Environmental Disclosure on the Continuity of Profits: An Applied Study on Libyan Companies | ||
| Journal of Desert and Environmental Agriculture | ||
| Article 8, Volume 4, Issue 1, 2024, Pages 134-161 PDF (917.32 K) | ||
| Document Type: Original Research | ||
| DOI: 10.21608/jdea.2023.244061.1039 | ||
| Authors | ||
| khaled Mahmod* 1; Mohamed El Rakyby2 | ||
| 1Institue of Graduate Studies and Enviromental Research | ||
| 2Faculty of Commerce, Damanhour University | ||
| Abstract | ||
| The study aimed to test the impact and effect of environmental disclosure which is a form of corporate responsibility for the environmental impacts caused by manufacturing activities. on the continuity of profits. Environmental disclosure is represented in a set of information items related to the performance and activities of environmental management of economic establishments and the resulting financial impacts in the past, present and future, and the ability of the current declared profits to honestly express the company’s true performance and predict profits. The future and the extent of its continuity in the future. Data and information were collected using a survey list, as well as the field presence of the two researchers. The data was analyzed using the statistical program (SPSS) and a set of statistical methods. The study found a significant effect of environmental disclosure on the continuity of profits in companies listed on the Libyan Stock Exchange. | ||
| Keywords | ||
| environmental disclosure; continuity of profits; environmental costs | ||
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