2) There is a negative statistically significant correlation between the environmental financial accounting and the
uphold of sustainable development at the Jordanian industrial sector, the study analysis indicated that there are a
poor amount of environmental information disclosed in the financial statements; even though the policies and
procedures in which the environmental officials and accountants are empowered with is taking a growing trend
to promote for the sustainable development, and that is cited by the tendency to disclose environmental
information in a descriptive manner in financial statements; in addition to the firms contribution in addressing
the waste and pollution. on the other hand there is much to be done to start recognizing the environmental costs
as a liabilities to the firm.