أثر الافصاح المحاسبي عن مخاطر التلوث البيئي على تحقيق أهداف التنمية المستدامة : دراسة مطبقة على بعض شركات الادوية بالقاهرة

Abstract EN

The current interest in preserving the environment, avoiding the causes of pollution, and re-preserving the environment has become of great importance to various groups of society, as the trend towards protecting the environment and trying to prevent environmental degradation resulting from pollution has become the focus of human interest, who began to worry about his future, but began to move towards concern for the environment and make a lot Of the efforts to try to reduce its effects, limit its dangers, and eliminate its causes.

The study aimed to identify the accounting of environmental costs and the role it plays in reducing environmental problems, as well as to identify the sources and risks of pollution resulting from the waste of industrial facilities and the obstacles and difficulties facing industrial establishments that prevent the application of measurement and disclosure of environmental costs.

In the study, the researcher relied on the descriptive approach by reviewing the accounting literature related to the subject of measuring and disclosing environmental costs, examining through research and reading in previous studies that talked about the subject of the current study and the necessary information was collected to serve this study, where the study was applied to a sample It is one of some companies working in the manufacture of medicine and cosmetics inside Cairo Governorate - Arab Republic of Egypt.

The study concluded that there is a statistically significant relationship between the accounting disclosure of environmental costs and the reduction of risks resulting from the waste of operating and manufacturing operations of the pharmaceutical companies under study.

And through the study and analysis of environmental costs, it became clear that they contribute to assisting the study sample companies in responding to the laws issued regarding protection Environment To reduce the waste that results from operating and manufacturing processes, and thus to move away as much as possible or reduce the obligations imposed by the state towards companies that violate the protection of the environment represented in (compensation and fines), it was found that the existence of an accounting system that enhances the display of environmental costs and their disclosure, thus it helps The company is to produce the necessary information on environmental costs and present it to data and information users.