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 Sudanese 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.