اطار مقترح للافصاح البيئي عن تكلفة انبعاثات غازات الاحتباس الحراري و انعكاسات ذلك على الاداء المالى

Abstract EN

This research aims to study the relationship between environmental disclosure on the cost of greenhouse gas emissions and financial performance.

The researcher relied on an applied study on a sample of the listed industrial companies in the Egyptian Stock Exchange of 14 companies during the period from 2009 to 2016.

The sample size was 183 companies.

The researcher collected the data needed to conduct the applied study based on several sources, which are represented by the Egyptian Stock Exchange through its electronic website from financial lists and reports through Egypt Information Dissemination Company and Mubasher Egypt website, in addition to the data available for some establishments on its website On the InternetThe researcher also relied on the analysis of the study data on descriptive statistics to test the hypotheses of the study, and a set of statistical methods represented in the method of correlation analysis Pearson and the method of multiple regression analysis.

The researcher concluded from the results of the statistical analysis to accept the main assumption that "there is a statistically significant relationship between the environmental disclosure of the cost of the outputs and the financial performance" at a significant level (a≤0.05).

The main recommendations made by the study: The study concluded that several recommendations were made to increase the institutional awareness and the NGOs in the Egyptian environment regarding the importance of accounting disclosure on the cost of greenhouse gas emissions.

The need to issue an accounting standard by professional bodies and organizations to regulate the disclosure of gas emissions Global warming, leading to an increase in the quality of accounting information.