الإفصاح و القياس المحاسبي للكلف البيئية : دراسة تطبيقية في شركة الفرات للصناعات الكيمياوية و المبيدات

الملخص EN

Many economic organizations operate freely without paying attention to the negative effects that these activities may cause in the environment in which they operate.

As a result of rapid changes and developments in the modern business environment, it is necessary to pay attention to the protection of the environment.

Therefore, researchers touched on the subject of accounting measurement and disclosure of environmental costs The efficiency of the performance of industrial establishments through the integration of economic and environmental dimensions in the framework of the proposed disclosure of financial and environmental activities The objective of the research to identify the extent of the company's commitment to accounting for environmental costs and the results showed that the company He explained the environmental costs in the financial statements because of the weakness of the legislation related to environmental disclosure, while reviewing the proposed model for economic and environmental disclosure after the traditional system of the company focused on the economic aspects without taking into account the environmental dimension, and came to a group of recommendations were the most prominent campaigns to publicize the definition With the resulting risks, the production process as well as the increase of green spaces to contribute to the elimination of toxic gases.