مدى توفر مقومات القياس و الافصاح المحاسبي عن التأثيرات البيئية

الملخص EN

The environmental impacts resulting from the exercise of economic units and the conduct of their various activities have serious repercussions on the environment and society, and accounting as an information system not only affected by the environment, but also through its role in the implementation of economic decisions in society, and thus measuring the environmental performance and disclosure of facts The problem of research is the inadequacy of the accounting framework in dealing with the issue of accounting measurement of environmental effects and disclosure that requires accounting treatments that meet international requirements.

The research aims to develop an accounting framework to measure the environmental performance in accordance with the accounting methods and methods and then disclosed in the financial statements, Through accounting treatments for the measurement and disclosure of environmental impacts arising from specific types of operations and economic events.

Where the importance of research is to improve or reduce the adverse environmental impacts in the community through the measurement of these effects and disclosure and thus communicate information related to the environmental performance of the financial period properly, and therefore measuring the environmental impacts and presentation in the financial statements will help users in making decisions, where The use of descriptive methodology for a number of related companies, has been reached difficult to measure environmental costs due to the lack of educational programs to define the requirements of accounting disclosure of environmental performance, In addition to the lack of adequate government incentives for industrial institutions to adopt social and environmental policies, in addition to the need for joint and effective cooperation between the supervisors of the environment and accounting in order to express environmental law in terms of accounting and the issuance of an international accounting standard for environmental impacts, measurement and disclosure, as a group has been reached One of the most important recommendations is the need to improve the level of measurement and accounting disclosure of environmental impacts and their presentation in the financial statements to support the improvement of management practices in these establishments, in addition to holding conferences to define environmental accounting in order to express environmental law N accounting hand by taking advantage of the experiences of developed countries, especially committed to applying environmental cost accounting