Environmental factors affecting financial reporting?

Legal Enviroment of the country in which business is domiciled, ,The integrity of business leaders on responsibility of publishing the financial statements honestly and reasonably, The scale and institutions of companies (subsidiaries, organizational structure ...), The complexity in the business line field of enterprises (such as: basic construction, real estate, finance-banking, ...), Independence of Auditors Groups, Ocupational Qualification, Quality Control Systems of Audit Firms, Macroeconomic situation, Cultural environment, habits and routines, the role of quality control of business audit financial statements from the State management agencies, Regulations, disclosures & Governece, emforced mechanism, Accounting Standards, Impacts projected into conventional financial accounting (transactions recognized by the conventional definitions of existing standards that affect assets, liabilities, equity, revenues and expenses), Social and environmental expenses, Social and environmental aspects of business that cannot be monitored in conventional financial accounting (externalities),’Sustainability, and within that the environment, ‘Environmental Liabilities, Disclosure, Environmental issues will affect companies in a variety of ways and will require internal reporting systems to enable Environmental directives – financial accounting impactse management to assess their financial impacts adequte Cultural factors sately.’ Financing System and Tax System and  Political factor