دور الإفصاح البيئي في دعم الأداء المتميز للشركات - دراسة استطلاعية في عينة من شركات اقليم كوردستان / العراق

Abstract

It is   useless today to ignore the aspects concerning the   protection of the environment of various natural resources, because of its negative effects on the environment from pollution and the depletion of these resources. Environmental issues present themselves in recent years on the political and administrative leaders table form that led to a doubling of efforts to remedy its problems, raising many questions about the relationship of these environmental problems companies and the outstanding performance of her, and began to adopt environmental management systems have also begun . This is necessary to ensure the continuity companies, especially the industrial ones and improve economic performance as well as to maintain the image of the ocean where you are. As the traditional disclosure did not indicate what caused the activities of companies of negative effects on the environment, leading to a decrease in the width associated with the protection of the environment and the consequent financial implications in the past, present and future of information, at a time which is a disclosure of the costs of environmental protection and the results of control pollution excellent database about the safety of operations and efficiency of environmental protection measures, as well as information on the nature of the company's owners and the size of their responsibilities. Where the focus of environmental disclosure in the disclosure of environmental policies and activities and accounting policies on environmental issues as well as the disclosure of the costs and environmental liabilities worked to improve the company's reputation or maintain them, and this in itself is a key pillar of support for outstanding performance last fact is an actor and outstanding performance for all employees in the integration of Output the company and their efforts to consolidate the excellence and the behavior of the human rational values, This research came to demonstrate the need to adopt environmental disclosure and money from an active role in achieving outstanding performance of companies, especially the industrial ones and stand over the reliability of Iraqi companies and environmental disclosure and the extent of reflection on the achievement of its outstanding performance . To achieve this objective the research is divided into several themes. The first ones to focus clarify the cognitive framework for environmental disclosure while eating. The second deals with outstanding performance and to our third is to indicate the role of environmental disclosure in the outstanding performance.