AN APPLIED MODEL FOR STUDYING A PROPOSED FRAMEWORK OF MEASUREMENT AND DISCLOSURE OF COSTS AND ENVIRONMENTAL OBLIGATIONS TO RESTRICT ENVIRONMENTAL HARMS IN EGYPT

This study aimed to prepare an applied model to study a proposed framework through which to measure and disclose the costs and environmental obligations to reduce environmental damage in Egypt by shedding light on the environmental risks resulting from the chemical industries and analyzing the resulting environmental damage and its effects on the material and human resources in order to minimize it. The research problem is that the chemical industries that use chemicals have catastrophic effects that are flammable and explosive and emit toxic gases that may result in serious risks that lead to environmental damage in terms of pollution and material damage in terms of the loss that the company bears as a result of using unfriendly equipmentsocial damages for company employees may affect the nervous system in the event of exposure to large doses of it, and cause cancer that leads to death.SO it was necessary for there to be many issues that impose themselves in the field of research aimed at improving environmental performance and creating a clean environment free from pollution and support Continuity of development in the framework of rationalizing the use of resources and enhancing environmental conditions, and the study also relied on the analytical approach in the practical side. depending on the answers of the study sample and on the study data that was carried out through the survey form that was distributed to individuals and workers of Abu Zaabal Company for Specialized Chemicals, which number (120) A form from which it was retrieved(110) The valid form of which for analysis is (100) questionnaires, as the survey form is the tool used to achieve the objectives of the study by testing hypotheses statistically using the statistical program spss. The study concluded that there is a trend of statistical significance about the importance of measurement and disclosure of environmental costs and liabilities at a significant level. 0.05 There is a statistically significant effect on the importance of minimizing environmental damage in the case of measurement and disclosure of environmental costs and liabilities at a significance level of 0.05