أثر المحاسبة عن الأداء البيئي على جودة التقارير المالية : دراسة تطبيقية علي شركة الزيوت و المنظفات بسوهاج

الملخص EN

The objective of this study is to focus on accounting for environmental performance, which will contribute to improving the welfare of society and reducing the social, economic and environmental problems.

The study followed the analytical descriptive method.

The sample consisted of 130 employees of the company of oils and detergents in Sohag at various levels to ascertain the reality of their performance For their role, and to explore their views on the impact of accounting for environmental performance on the quality of financial reports, and the problems they face.

The researchers used the data obtained from the cases of study, through observation and in-depth interview and the use of specialists, The study concluded that the accounting should not only be limited to the financial statements, but should be concerned with the social and environmental dimension, which led to the need for an accounting system that produces information related to the social and environmental responsibility of the economic institutions.

The importance of the environmental performance of the institution as one of the important axes in evaluating its performance, considering that the quality of environmental performance significantly affects the rest of its other balanced performance; Giving institutions that preserve the environment preferential tax treatment in terms of exemption or reduction of taxes Imposed on them, in order to encourage them to protect the environment.