الفهرس 
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Abstract
The researcher concludes to set of results from the empirical study as follows:
1. Companies listed in Egyptian stock market under index have no commitment for environmental performance disclosure that was indicated from the arithmetic mean (2.015) degree.
2. There are lots of obstacles prevent companies listed in Egypt stock market for environmental disclosure such as :
a. The general disclosure for the environmental liabilities in the field of information about clean environment.
b. Absence of the accounting standards that committing the companies to disclosure the environmental performance.
c. Absence of the accounting systems to achieve the objectives of disclosure for the environmental performance.
d. Less scientific programs that identifies the disclosure of environmental performance requirements
e. Low understanding of the environmental accounting concepts.
f. The difficulties of measuring the environmental disclosure
3. The low commitment of environmental disclosure led to providing less information for the users of financial statements that led to poor decision making process in the financial reports.
4. from the content analysis of the Empirical study the researcher finds that the companies listed in Egypt stock market didn’t provide environmental information\ in their financial statements and financial reports.
5. Explanatory notes of financial statements didn’t include any information about environmental risks that results from the nature of the companies.
6. These companies didn’t have any provisions towards environmental liabilities.
7. The researcher believed that the non-implementation of company’s laws and legislations of environmental issues protect the environment, and this form IAS 37.
4.6 Recommendations:
In the light of the study results the researcher recommends the following:
1. The importance of issuing accounting standards and instructions committing companies listed in Egypt stock market for disclosure the environmental performance information.
2. the importance of finding specific standards to determine how it can be used by companies that related to protecting the environment and determine the responsibilities.
3. the importance of finding financial incentives from government and special parties related to the environment in order to encourage the companies to publish lots of the environmental information.
4. Reviewing the environmental standards and updating it and setting some measurement and special indexes related to environmental pollution periodically and developing the management related to these measurement.
5. Applying the control procedures required to prevent any irregularities for environment and adherences with specific environmental standards.
6. Increase the environmental awareness and encourage the individuals to contribute in the protecting and developing programs of environment.
7. Setting training courses for the workers and managers on setting environmental disclosure in the financial statements and financial reports.
8. Developing the companies listed in the Egypt stock market accounting systems in order to cope with the requirements of environmental disclosure.
9. Encouraging the companies that make disclosure in financial reports by reducing the value of taxes as incentive for protecting environment.
10. Finding one method or technicians for disclose and explain the environmental performance to be applied in all companies.