القياس و الافصاح المحاسبي عن التكاليف البيئية و دورهما في تحقيق التنمية المستدامة : بالتطبيق على المصارف العاملة في مدينة الدمازين

الملخص EN

The study dealt with measurement and accounting disclosure of environmental costs and their role in achieving sustainable development in banks operating in Damazin city.

the study aimed to identify the environmental accounting and to know what the environmental costs are.

in addition, knowing the extent of awareness of environmental costs in banks operating in Damazin city.

the problem of the study was to know the role that accounting measurement and disclosure of environmental costs can contribute to achieving sustainable development.

the study followed the descriptive analytical approach.

the study reached a number of results, including: bank administrations realize that measuring environmental costs has a major role in rationalizing decisions, there are some banks measure environmental costs on a regular basis, including the Sudanese agricultural bank.

moreover, that there are obstacles that prevent the measurement and disclosure of environmental costs in some banks.

the study recommended a set of recommendations, including: the importance of raising awareness of environmental costs and their importance for banks and the issuance of legislation and laws obligating banks to disclose environmental costs.