The impact of sustainability development reporting on the environmental performance in Jordanian government

Abstract

This research explores the significance of sustainability development through the role of environmental disclosure in Jordanian ministries and government departments by focusing on ministries and government departments that are related with the environment. This research presents the relationship between the environmental disclosure in annual reports and its impact on the overall environmental performance in Jordan, with the use of a mixed approach that will provide better quality of research results. The quantitative approach was used to examine the budgets of 22 ministries and government departments. The study was conducted using the time series from 2006 to 2015. The qualitative approach was conducted to raise the issues related to the subject that are not looked at in the quantitative study and to understand the perception of respondents in the ministries and government departments on the factors and items included in annual reports affecting of environmental disclosure and environmental performance in Jordanian governments. The results show a significant relationship between environmental disclosure and environmental performance in Jordanian government. The findings of this paper present new implications for theorists and practitioners of sustainability development by presenting the importance of the impact of environmental disclosure in the ministries and departments and its relationship on environmental performance of the Jordanian government.