أهمية محاسبة تكاليف التلوث البيئي في تحقيق تنمية بيئية مستدامة

Abstract EN

Firms, as well as countries around the world, face the challenge of achieving a clean and safe environment for the future generations.

These firms are torn between their desire to achieve the highest revenue on their economic investments, or to abandon a part of these revenues to be spent on protecting the environment from the pollution caused by their factories.

This pollution will cost these firms large amounts of money that they may not want to spend on the environment.

Consequently, the idea of environmental costs accounting, the methods of loading them for other years, and the ability of firms to share them with the public authorities represented in taxes.

In this context, the problematic of our research is how will pollution cost accounting contribute to sustainable environmental development? Are our firms capable of adopting this type of accountability?