Abstract

The environmental responsibility of industrial companies is one of the biggest challenges facing the economic, financial and social systems of countries and regional and international organizations, as the high volume of industrial activities directly affects environmental pollution that includes (air, water, land, waste, radiation, chemicals, and noise), which leads to a disruption of components and elements of the ecosystem. The study aims to study the impact of the environmental responsibility of industrial companies on setting a clear-cut strategy for the sustainable development environment; Also draw attention to the environmental impacts caused by industrial companies as a result of their industrial activity, which must make more efforts to reduce the level of environmental problems in order to achieve the goal of the success of the sustainable development plan. This research was conducted in Al-Muthanna GovernorateIraq, based on the desire of the governorate to prepare an environmental strategy for the governorate for the period from 2018 to 2022, the committee formed in the governorate planning department prepared a sustainable environmental strategy, the dependence on it to show the foundations, concepts and components of this strategy, and to explain its positive effects on achieving sustainable development in the governorate for the next five years. The study reached the conclusions that were most prominent, that the concept of environmental responsibility is that all the obligations and activities performed by industrial companies the internal and external environment to reduce the risk of environmental pollution must be adhered to and develop a national strategy in the framework of sustainable development, and determine these obligations from the financial point of view for the purpose of reporting it in the financial reports and communicating it to the relevant authorities and stakeholders for the purpose of taking appropriate decisions. The study recommended that industrial companies should take into account the process of implementing a sustainable environmental strategy and disclose their environmental and social responsibility in their reports issued annually for the purpose of knowing the amount of spending on environmental responsibility and their contribution to addressing environmental problems in light of sustainable development.