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Information Sciences Letters

Information Sciences Letters

Abstract

The present paper aims to identify the commitment of industrial companies to disclose environmental costs through a case study of the Bahrain Aluminum Company (Alba), explore the relationship between the environmental cost and the efficiency of applying the environment disclosure, and to remove the obstacles preventing its application. The study problem focused on the obstacles that impede Alba Companys commitment to implementing environmental costs requirements disclosure efficiently as well as the application constraints and their appropriateness for the laws and regulations issued by international associations and organization versions in accordance with general accepted accounting principles. This study adopts an empirical descriptive approach using detailed questionnaire that assesses Alba’s compliance with the disclosure environmental costs requirements as well as its ability to overcome the constraints of implementation requirements. The sample comprised eighteen employees from two departments at Alba company. The results showed that weakness of Alba companys discloser resulted from not adopting the particular instructions that necessitate the companys implementation of a special form to disclose the environmental costs in the financial statements. The study recommends developing standardized form of cost environmental disclosure that contributes to the improvement of the companies accounting system.

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