العلاقة بين الإفصاح عن التكاليف البيئية و الآثار الاقتصادية و الاجتماعية : بحث استطلاعي لعينة من منشأت القطاع الصناعي العام في محافظة البصرة

الملخص EN

The environmental problems and challenges is one of the biggest problems that Iraq is facing because of the increased pollution levels, which not only threaten the Iraqi society, but that the same pollution continuing and depletion of natural resources It will cause great economic damage in the near future, Therefore, this study aimed to identify the role of Accounting in reduce environmental problems through the measurement and disclosure of environmental costs in the financial statements, and Impact Statement the relationship between the disclosure of environmental costs and the economic, social side of this disclosure.

The Applied study is based on questionnaire which distributed to the study population consisting of three industrial facility (Refinery Shuaiba, Fertilizer plant, Petrochemical plant in Basrah ), and the identification number 90, Each of which consists of two parts,The first part contains general information on the respondent person, The second part has included a series of questions Related topic.

The study concluded to importance and need for disclosure for environmental costs Because of its significant impact on the users of financial reports to evaluating the performance of Iraqi industrial facilities and improves the economic and social performance