دور محاسبة الاستدامة في قياس تكاليف وكميات الغاز المحترق و الأرباح المفقودة : بحث تطبيقي في شركة غاز البصرة

Abstract EN

This research aims to find out the extent to which sustainability accounting is used in measuring and analyzing the costs of burning dry gas and the lost profits resulting from the combustion process that have negative economic, social and environmental impacts on society.

As sustainability accounting, as a tool, it is usually used to describe activities that have a direct impact on society, the environment and the economic performance of the organization, with the aim of making the organization more sustainable.

This research was applied on Basrah Gas Company in 2019 by using the actual data available in this company, and relying on the descriptive applied research method in the Basra Gas Company.

This research reached a set of conclusions, the most prominent of which is that the increase in dry gas burning operations is directly proportional to its production, due to the inability of the infrastructure to accommodate this increase in the aging of compressors, the large number of stops and lack of full coordination with gas consumers, which creates pressure on the network.

The company is forced to burn it to avoid larger losses, which in turn results in waste of gas and waste of money as well as negative impacts on the environment.

The research reached a set of recommendations, the most important of which was the necessity to address the causes of dry gas burning resulting from compressors stopping work and network pressure.

The research also recommended the necessity of increasing the environmental and social costs that the company spends in its operations, due to the decrease in the total costs paid to produce dry gas.