The Impact of Government Budget on Environmental Disclosure and Sustainability in Jordan

The environmental problems in general became one of the most vital issues of the world because they are related closely to the economic development of particular countries. The promotion of the concept and solutions to environmental problems can be solved by specialists and decision makers who focus on addressing issues surrounding over exploitation of natural resources. Whereas the government and public agencies seek to formulate laws and legislation and allocate the money and put plans to address environmental challenges. In Jordan, despite of the yearly budget deficit, the government put high emphasis on issues related to the environment through its spending. Researchers are contemplating of whether such a decision is economical and effective in handling sustainability issues in Jordan. This paper proposes a conceptual framework to investigate factors that influence the success of sustainability recovery in Jordanian government. It has been proposed that the environmental degradation can be reduced by environmental protection through financial procedures (through government expenditure) and non-financial procedures (laws and legislation). In addition, accounting disclosures are used as a means of communication between the government and stakeholders.