قياس التلوث البيئي و مدى الإفصاح عنه محاسبيا

الملخص EN

The objective of this study is to identify some quantitative measurements estimating environmental damages and consequently disclosing it through financial reports.

This issue has escalating magnitude over the past years as accidents and damages to the environment has amplified and caused great irreplaceable cost to the environment and the limited natural resources.

Eventually, this matter is even of paramount importance for countries depending heavily on desalinated water from the sea such as the Arabian Gulf countries.

The paper is divided into four sections.

Beginning with an introductory part followed by a literature section, while the third section relates to some suggested measures estimating environmental damages and the cost to natural resources.

The fourth and last section is devoted to alternatives financial disclosure of environmental damages that are in compliance with accepted and recognized accounting principles.

Finally, the study concludes with specific conclusion calling for more accounting bodies' consideration of this issue leading to professional enforcement and preferably regulations or standards pertinent to the disclosure of environmental damages within financial reports.