Abstract:
The study aimed to ascertain the level of the relationship between
measurement and accounting disclosure of environmental impacts and
the rationalization of strategic decisions. The problem of the study was
the main question, which is the accounting disclosure of environmental
impacts and its impact on rationalizing strategic decisions. The study
derives its importance through the importance of accounting disclosure
and its ability to Understand the variables that contribute to the
rationalization of strategic decisions, and the study reached several
results, the most important of which are: The accounting disclosure of
environmental impacts helps reduce risks arising from environmental
influences and improve the company’s image in front of external users.
The accounting disclosure of environmental impacts helps presenting
important information to the parties involved in. They enable them to
take strategic decisions.
