Abstract:
Abstract
The study aimed to measure the level of disclosure in the financial statements of
Ras Lanuf Oil and Gas Industry Company in Libya regarding sustainable
development dimensions (economic, social, and environmental). A descriptiveanalytical approach was adopted, and data were collected via an electronic
questionnaire distributed to the company’s auditors and accountants, yielding 30 valid
responses. Data analysis and hypothesis testing were performed using SPSS. Results
showed an overall average disclosure rate of 50% for the three dimensions, with 45%
for the economic dimension, 48% for the social dimension, and 55% for the
environmental dimension. The study recommended enhancing the awareness of
accountants and auditors and providing targeted training on the importance of
disclosing these dimensions to improve the quality of the company’s financial
statements.
