PROPOSED FRAMEWORK FOR ENVIRONMENTAL ACCOUNTING SYSTEMS TO ACHIEVE SUSTAINABLE DEVELOPMENT IN THE CONSTRUCTION SECTOR

Document Type : Review Article

Authors

1 Post Grad. Student, Faculty of Graduate Studies and Environmental Research, Ain Shams University

2 Faculty of Commerce, Ain Shams University

Abstract

The study aimed to identify the concept of environmental accounting and accounting classifications related to environmental accounting from the point of view of the contracting sector and to identify the objectives of environmental disclosure and the models adopted in the accounting disclosure of environmental information prepared by contracting sector companies and also study the development of environmental accounting measurement methods and analyze whether the disclosure of environmental accounting informationIt improves the performance of the entity or it negatively affects the performance of the entity or that there is no relationship between the disclosure of environmental accounting information and the performance of the entity.
 The research methodology depends on the use of survey lists where they were designed in accordance with the objectives of the research and testing its hypotheses.
The survey lists have been reviewed for completeness and validity for data entry and analysis.
The study concluded: the need to increase the effective role of environmental accounting systems within the company and the development of those systems, which returns to the company success and progress in the areas in which it operates, which contributes to making important strategic decisions within the company.
Keywords (environmental accounting, sustainable development, contracting sector).

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Journal of Environmental Science
Volume 52, Issue 8 - Serial Number 8
Part 3: of Environmental Economics Sciences
August 2023
Pages 125-135

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