مزايا و محددات تطبيق المحاسبة البيئية في الشركات

Abstract EN

The purpose of this research paper is to deal with the subject of environmental accounting, so that it aims to introduce it and find out how to measure its accounting elements and show them in the financial statements, this research also aims to cast the light on the advantages and limitations of their application in companies.

Through this research, we reached results, including that environmental accounting has advantages, including that its data contribute to improving the quality of financial statements, and assessing and improving environmental performance.

This research concluded that there are limitations that stem the application of environmental accounting, so we suggest setting up special accounts for environmental accounting, and integrate a financial list for the report on environmental performance.