Environmental Disclosure in Industrial Companies in Aqaba

Abstract

This study aims to identify the effect of the disclosure on the company's environmental performance. It found that there is a relation between environmental disclosure and both of the company's ability to obtain, and the competitiveness of companies in the industrial companies in Aqaba. But the environmental performance does not lead the companies to get support and incentives from the government, and does not affect in determining the profit rate on loans. Also be found that there is no relation between environmental disclosure and the value of profits for the company in the industrial companies in Aqaba. It recommends the banks to consider environmental performance in determining the profit rate on loans, and industrial companies to guide environmental performance to lead the companies to get support and incentives from the government.