Recently, there are many efforts by different international and local levels in protecting and processing the environmental resources form pollution that result from the continues activities by individuals in order to keep up the level of quality and utilize the resources effectively. There is no doubt that there are a strong relation between the economic development and environment and its difficult to separate between the two concepts, the environment is an approach for all the economic activities and it was affected by all the economic decisions in a large scale, and also the output of the economic activities affect the resources of the environment from other side that what was clearly mentioned in (Mohamed Abdel-Hamed, 2007). That means when companies disclosure there environmental information's in the financial statements and financial reports they will  improve the decisions of the users, and make them take proper actions in developing their companies environmental issues.    Thus; the researcher in this study is going to illustrate the important role of environmental disclosure in enhancing the level of financial performance in Egypt stock market companies