THE ACCOUNTING DISCLOSURE OF THE ENVIRONMENTAL AND ECONOMICAL IMPACTS FOR USING FUEL ALTERNATIVES AND ITS IMPACT ON THE ENERGY INTENSIVE CONSUMPTION INDUSTRIES

The study deals with the role of accounting disclosure about the environmental and economic impacts of using fuel alternatives and its impact on the energy intensive consumption industries. The study aimed to identify pollutants resulting from energy sources used in the energy intensive consumption industries sector and its environmental and societal effects, and to show the role of environmental accounting in classifying The environmental and societal costs of using fuel alternatives and comparing them with their economic cost, emphasizing the importance of environmental accounting for energy intensive consumption industries, paying attention to environmental expenditures and their impact on the internal and external environment of the facility, and ensuring and working on the need for an environmental accounting system in the industrial sector, and for the sake of So we followed the theoretical study and the field study in order to achieve the objectives of the research, and the study population included  financial managers, accounting managers, accountants in industrial companies and legal accountants, and the sample was 111 individuals from the study community, and the most important results showed that there is a positive moral relationship between the existence of an environmental accounting system and pollution ratios, and that there is a positive moral relationship between determining methods for calculating environmental costs for fuel alternatives and the disclosure of the environmental impact of using fuel, there is also a direct moral relationship between the accounting disclosure of the environmental impact of the energy used and taking  rational administrative decisions, and there is also a positive moral relationship between the interest in environmental expenditures in the industrial sector and the  improvement in the internal and external environment of the facility and Consequently, its economic situation and also the existence of a positive moral relationship between the industrial sector’s interest in environmental accounting systems and its ability to measure, disclose and monitor the environmental and economic development of the facility.
Finally, the study recommended the necessity of an environmental accounting system in the energy intensive consumption industries, identifying methods for calculating the environmental and societal costs of using alternative fuels, accounting disclosure on the impact of energy sources, the need to include in the financial statements the net economic and environmental profit, that there be interest in environmental expenditures as it leads to direct and indirect environmentally and economically benefits, as well as the state's follow-up of financial and economic policies through taxes, customs and fees to encourage the energy intensive consumption industries to turn to more environmentally and economically appropriate energy sources.