الفهرس 
أثر خصائص الشركات على مستوى الافصاح المحاسبييوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Abstract
Accounting is considered a mean of communications means for dealers with economical units, as it satisfies their needs of financial and economical information.
As averages of environment pollution increased hence increase of environmental commitment size leading at increase of lawsuits against constructions that cause harm to environment and assessing fines and penalties by governmental authorities leading at disinclination of investors from investment in constructions’ shares.
The study aimed at putting a proposed accounting framework for measuring impact of disclosure of environmental performance by rationalizing investors’ decisions in listed companies in Egyptian stock market according to (EGX 30) institution.
The study concluded several important results including the necessity for measuring disclosure of environmental performance for listed companies in Egyptian stock market, this framework helps in rationalizing investors’ decisions moreover applying system of environmental accounting system in different companies didn’t gain enough interest, this is attributed to rarity of recognition and awareness of these companies administration and weakness of their contribution in responsibilities that they are obliged to bear in field of environment and community protection.
The study presented a lot including increasing of necessary financial appropriations for training and development for financial administration for increase of skill and experience that enable it from environmental disclosure in financial lists, the study recommends working with the proposed framework for accounting disclosure about environmental information due to its significance in field of planning and control of environment protection from pollution risks that the companies cause.