قياس أثر تطبيق آليات حوكمة الشركات على فاعلية الإدارة البيئية : دراسة تطبيقية على شركة النساجون الشرقيون بالشرقية

الملخص EN

The Study aims to measure the impact of the internal and external governance mechanisms makes on environmental obligation of companies and on environmental management effectiveness for the purpose of sustainable development in the Egyptian commitment.

For achieve the study goals the extrapolation method was used in the conceptual study and prepare the field aspect on the questionnaire list that directed to the items sampled which amount to 119 item sample and the statistical analysis is used in ascertain the veracity of the study assumptions.

The study reached the following results: 1) There are enough statistical evidences ascertain the invalidity of the first subsidiary assumption, it means that there is an intangible relationship between the external audit and environmental management effectiveness.2) There are enough statistical evidences ascertain the invalidity of the second subsidiary assumption, it means that there is an intangible relationship between rights of other stakeholders and environmental management effectiveness.3) There are enough statistical evidences ascertain the invalidity of the third subsidiary assumption, it means that there is an intangible relationship between shareholder effectiveness and environmental management effectiveness.

The most important recommendations of the researcher include the following: 1)Attention to apply the company's governance rules generally in establishments specially it has its impact on the effectiveness of the company management activities.2) Attention to board of director position for the risk identification strategy.3) Attention to monitor the Independence of the members of the Audit Committee, and also the Audit committee is monitoring and auditing the internal audit management and the Internal Control System.4) Attention to attendance of the manager of internal audit management all the audit committee meetings because of the importance of the effectiveness of the company's business administration.5) Attention that the External Auditor does not perform the un-audited work except with the approval of the Audit Committee.