الافصاح المحاسبي للتاثيرات البيئية واثره علي القرارات الاستراتيجية دراسة حالة شركة السكر السودانية 2017 - 2019

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.