تحديات القياس و الإفصاح المحاسبي عن المسؤولية البيئية

الملخص EN

This paper aims to identify environmental accounting and the challenges that prevent it from being applied, in view of the important role of environmental accounting in preserving the environment, it has become the focus of researchers and professionals from academics, governments and organizations.

since its inception, environmental accounting has focused on integrating the environmental dimension with the economic dimension to produce financial statements and reports relevant to the overall performance of the institution, allowing for a detailed and clear view of the financial position of the institution.

The study found that environmental accounting plays an important role in institutions as an effective tool in supporting its competitive position, but it still faces several difficulties in the process of measurement and disclosure.