The Relationship and Effect of Environmental Performance in Financial Performance Applied Study on A Sample of Soft Drinks Companies In Kirkuk

Abstract

The research was concerned on the relationship between the environmental and financial performance. The main object of the study was identification the extent of the obligation the soft drinks companies in Kirkuk city. The study tried to examine tow hypothesis, these are: 1) there is a significant correlation relation between the environmental and financial performance, 2) there is a significant relation effects between the environmental and financial performance. The statistical inference has not proved that there is a powerful significantly correlation between the environmental and financial performance, and then the coefficient of correlation was recorded (0,579). To be suspended the second hypothesis, the study was not proved it, the research not found that there is a significant relation effects between the two types of performance, the level of (R2) amounted to (33.5%).