The study problems represented in the question if it is possible that optional
disclosure of environmental information will leads to the quality of accounting information
in Sudanese business organizations. The study aimed to know whether the Sudan
ese bodies
committed to environmental performance and disclosure in financial reports & the analysis
of the relationship between the optional disclosure & the environmental information to the
quality of accounting information and evaluation of the environmental committing in
Sudanese business organizations. In this study, a number of 150 questionnaires forms are
distributed among accounting offices that work in Sudan. About 130 questionnaires forms
are valid for analysis. The study comes the result that the optional disclosure leads to
environmental information in the financial reports &provide good information in taking
decisions& enable to predict environmental risk, which indicate the awareness of business
organizations to the environmental issues.
