مدى التزام شركة رأس لانوف لصناعة النفط و الغاز بالأفصاح المحاسبي عن أبعاد التنمية المستدامة في القوائم المالية ( دراسة استطلاعية من وجهة نظر المراجعين و المحاسبين بالشركة )

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.