البحث عن إرساء قواعد للمحاسبة الخضراء في ظل تنامي بعد التنمية المستدامة و حماية البيئة

الملخص EN

The trend toward environmental performance disclosure has increased, and environmental accounting has been incorporated into the overall framework of the accounting system as a result of the interest of organizations concerned with the environment and sustainable development.

Many countries have also begun to develop accounting guidelines and standards for environmental information in coordination with nature, measurement and methods of accounting disclosure, The study seeks to define the concept of green accounting and to contribute to the establishment of clear rules that will guide the industrial institutions in particular with their role in this field.

he issuance of the necessary legislations for the application of green accounting has become more urgent especially in countries that have not kept pace with the environmental changes associated with the economic development achieved.

The study also sought to establish an accounting base that takes into account the environmental costs and the identification of safe levels to ensure the protection of different environmental areas, The stages of decision-making related to development, and take the necessary precautions to reduce the expected difficulties of environmental pollution.