القياس و الإفصاح المحاسبي عن التكاليف البيئية في المؤسسات الصناعية : دراسة حالة مؤسسة صيدال (فرع المضادات الحيوية)‎

الملخص EN

JEL: , Q52, Q51, O13 Q56.

This study aims to clarify the extent of the application of environmental accounting in industrial enterprises, so that the accountant must first acknowledge the existence of environmental costs to be borne by the enterprises, then begin to measure those costs based on the methods of accounting measurement, and in the end the information reached within the financial reports of the enterprise is disclosed In Oder to use it in decision making.

The study reached several results, the most important of them is that the Saidal Enterprise contributed to reduce environmental damage indirectly due to the import of the raw material from a foreign country after its production inside the enterprise had a significant impact on the environment, and we also found that there are environmental costs that the Foundation pays to get rid of untreated drug waste, but do not disclose them as costs, but rather classify them as services provided by other enterprise in exchange for an agreed amount.

key words: Environmental accounting, Environmental costs, Accounting measurement, Disclosure, .

Jel Classification Codes: O13, Q51, Q52, Q56.