THE IMPACT OF DISCLOSURE OF ENVIRONMENTAL SUSTAINABILITY ON THE FINANCIAL PERFORMANCE OF INDUSTRIAL FACILITIES (AFIELD STUDY)

The research aimed to determine the impact of environmental sustainability disclosure on the financial performance of industrial facilities (field study) by shedding light on the chemical fertilizer sector in Egypt as one of the most important development projects to achieve sustainable development, including MOPCO Company to produce chemical fertilizers. In this research, the researchers relied on some of the methods used in scientific research are an inductive approach and a deductive approach, which relies on data, statistics, and historical facts. The researcher used the descriptive analytical approach in defining the research problem. The research problem is summarized in the increase in the number of establishments that It lost the ability to continue carrying out its activity and business, due to the shortcomings in disclosing environmental sustainability reports, the most important of which is the shortcomings of the current traditional content of financial reports in disclosing corporate sustainability practices and thus their inability to meet the needs of investors and other parties. A deliberate sample was taken from specialists in in all areas related to the study, a sample of (450) individuals was selected as a sample of specialists. The results of the research indicate the most important results, including: “There is a significant relationship between the effect of educating officials about the importance of the impact of disclosing environmental sustainability on the financial performance of industrial facilities (Mopco Fertilizer Company) .There is also statistically significant relationship between the application of measurement and accounting disclosure of environmental costs in improving and developing environmental performance in... (Misr Chemical Fertilizers Company MOPCO) As for the research recommendations include the need to expand accounting disclosure of future informationand not rely on the traditional model in preparing annual financial reports, which contributes to improving the level of transparency and helps improve the quality of financial reports, and the need for bodies regulation the accounting profession to issure acomprehensive accounting standard for the information that requires disclosure to serve as ageneral framework and guide for companies in the Egyptian business environment.