Factors affecting environmental disclosure and the obstacles facing it

This paper presents an empirical investigation into environmental disclosure practices of cement companies operating in Libya. It aims at exploring key motives for these companies for disclosing environmental information in their annual report. Hence، the paper seeks to answer the following questions: What are the motives and reasons that make cement companies in Libyadisclose environmental information? And What are the obstacles that may prevent these companies from disclosing environmental information? In answering these questions and meeting the aims of the research questionnaire method was used to collect data. A total of 50 questionnaires were collected 42. The results indicate that cement companies considered issues such as avoiding lawsuits being filed against them، to give an impression of the extent of its commitment to environmental laws and the right of investors and other external parties to receive environmental information as motives that encourage them to disclose environmental information. On the other hand، the main obstacles for non-disclosure are the lack of incentives from the state to reward companies that disclose their environmental information. Another obstacle is the lack of legal requirement detailing a legal obligation to disclose environmental information.