International Science and Technology Journal

This study addressed the disclosure of costs of environmental performance and its role in rationalizing the decision. The study aimed to shed light on the role of industrial companies and their interest in disclosure of environmental costs and its role in the process of rationalization of the decision. It is based on the case study method using the analytical method descriptive, the data were collected by personal interviews, and survey. The study was limited to the case of the Zawia Oil Refining Company. The study concluded that there is no disclosure of environmental costs separately but it is included within the accounting disclosure. . The study recommends that disclosure of environmental costs should be disclosed separately from the accounting disclosure.