Measurement & Disclosure of the Environmental Efforts Taken by the Jordanian Industrial Companies: Liability Study on Jordanian Electricity Generating Company, and the Training Companies in Amman Financial Market
Therefore, this study becomes important since the researchers tried, through studying and analyzing the audited financial statements of the Electricity Generating Company (the Sample of this research), to find out f they pay for reservation of environment, as well as if they take out measurement and disclose such environmental expenditure. The expenditure is still little due the lack of adequate interest and high cost in other hand.
The researchers tried to obtain to reach into a conclusion that the Electricity Generating Company, through answers of several questions posed in the research, really allocates adequate amounts to preserve the environment, but they do not disclose that in their financial statements. Specialists’ views have been taken into account in the sample of the companies cause pollution to the environment, in respect of measurement, environmental disclosure and analyzing their responses to reach a set of results. It was found, theoretical side of the research, that there is a wide interest in international social accountability, in particular the payments on the protection of the environment and maintains it free of contamination and pollution control. It was also found that there are several factors and accesses in the measurement and environmental disclosure processes.
The researchers tried to make several of recommendations of what the organizations must do, in general, and the Electricity Company in particular, with respect to the payments for environment preservation and disclose the same in their financial statements. The industrial institutions, that cause pollution to the environment, must be obliged to meet the environmental measurement requirements for the positive impact of such processes on the establishments to be socially accepted, and enhance their marketing position. The Institutions must disclose their efforts for the environment in their financial annual statements, particularly the statement of income and financial position.
Key words: Electricity generating company; protection of the environment; international social accountability; pollution control
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