ENVIRONMENTAL DISCLOSURE IN THE ANNUAL REPORTS OF THE JORDANIAN MINING AND EXTRACTION COMPANIES

Abstract

Purpose – This study tries to evaluate the status of environmental disclosure in the financial reports of the Jordanian mining and extraction listed shareholding companies. İn addition, the study focuses on identifying the barriers, which are facing these companies.

Methodology – Thus, to attain the aim of this study, the needed data have been collected through using a questionnaire as well as a set of secondary data, which are available in the annual reports of the study’s sample.

Findings – As a result, the study showed that though all companies are presenting the environmental disclosure technique in their annual reports, however, the usage of this technique is uneven between the companies.

Conclusion – The study concluded that the Jordanian industrial companies do not pay attention to the forms of environmental disclosure.     

Keywords

• Environmental disclosure,annual reports,environmental disclosure problems,Jordanian mining and extraction companies

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