إشكالية الإفصاح المحاسبي عن التكاليف البيئية و أثره على الأداء البيئي للشركات الصناعية

Abstract

"This study focused on the issue of accounting disclosure of environmental costs and is concerned with trying to clarify the extent and importance of accounting disclosure of environmental costs. Through this study, we presented the conceptual framework for accounting disclosure of environmental costs and the relationship between them, and exposed the experience of the Beni Saf Cement Industry Corporation in dealing with environmental costs. Based on this, a number of results were reached: -There is a low degree of awareness of the importance of measuring and accounting disclosure of environmental costs in the institutions under study. -There is also a low degree of awareness of the importance of monitoring environmental performance in the economic institutions under study. Keywords: Accounting disclosure, environmental costs, the environmental performance."