Environmental cost information is a tool to measure information appropriate to the decision-making process and develop appropriate strategies for the growth and development of companies in various fields such as decisions to establish new production lines, enter new markets, or even adopt modern operating systems and equipment, and this information is necessary for decision-makers because it helps identify areas where efficiency can be improved, resources conserved, and environmental damage reduced.

The importance of the study is to address the appropriate methods for measuring environmental costs, because many companies and industrial establishments are not interested in measuring environmental cost information, despite its importance in making strategic decisions related to sustainable development, in addition to studying industrial standards for sustainable development in Sudan and verifying that Sudanese industrial facilities deal with them seriously due to their importance.

The study aims to identify the most important developments in the scientific methods adopted by cost systems to measure the costs of environmental information and to reach methods to measure environmental cost information.

The study found that there is no clear costing system to measure environmental costs to achieve sustainable development goals, and there are no approved standards for measuring environmental cost information for Sudanese companies.