القياس المحاسبي عن التنمية المستدامة (ASD)‎ و أثره على تقارير الإبلاغ المالي : نموذج مقترح : دراسة في الشركة العامة للمنتوجات الغازية

الملخص EN

The aim of the research was to identify the accounting measurement for sustainable development, to show the relationship between accounting measurement for sustainable development and financial reporting, and to indicate the impact of accounting measurement on sustainability on the financial reporting reports of GAS.

The study sought to assume that there is no significant effect of the accounting elements on sustainability on the financial reporting reports of the company.

The research found a number of results, the most important of which is that the company believes that reporting social and environmental responsibility may harm them and expose them to legal prosecution.

There are no financial allocations from the Ministry of Oil sufficient to support accountability for sustainability (environmental, social, economic).