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

Year 2018, Volume: 5 Issue: 1, 18 - 25, 30.03.2018

Abdul Hakim Mustafa Joudeh Haitham İ. M. Almubaideen Shaher Falah Alroud

https://doi.org/10.17261/Pressacademia.2018.781

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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