مدى الالتزام بالمعايير المحاسبية والتكاليف البيئية في بعض شركات الصناعات الغذائية في ظل جائحة كورونا

الملخص EN

The study aims to know the extent of measurement and accounting disclosure of environmental costs in some food industry companies in light of Covid-19 through the use of a survey list, where the researcher conducted a statistical analysis of the answers that were received in the survey list.

Using the deductive approach to identify the nature of the problem and developing hypotheses, the inductive approach to test hypotheses, the historical approach to track previous studies, and the descriptive analytical approach to find out the extent of measurement and accounting disclosure of environmental costs in the Eastern Tobacco Company.

The study concluded that Eastern Tobacco Company performs measurement and accounting disclosure of environmental costs It uses a system of accounting measurement and disclosure that allows for the separation between environmental costs and the costs of economic activities, and accounting measurement and disclosure of environmental costs is a quantitative assessment aimed at preserving the environment.

Society benefits as an effective media way to understand companies' approach to preserving the environment.

The researcher recommended the need to issue legislation obligating Egyptian industrial companies to disclose environmental costs, and the need to develop an environmental accounting system to enable accurate measurement of environmental costs.

That crisis on the financial statements.

Financial market regulators must reconsider the periods allowed for the issuance of financial statements