THE ROLE OF MEASUREMENT AND ACCOUNTING DISCLOSURE OF ENVIRONMENTAL COSTS IN REDUCING POLLUTION RISKS OF INDUSTRIAL ACTIVITY AN APPLIED CASE STUDY

Document Type : Original Article

Authors

1 Faculty of Graduate Studies and Environmental Research, Ain Shams University

2 Faculty of Commerce. Ain Shams University

3 Faculty of Engineering, Modern University of Technology and Information, Egypt.

Abstract

The aim of the research is to identify the role accounting measurement and disclosure of environmental costs in reducing the risk of industrial activity, as well as detecting the types and risks of industrial pollution of industrial facilities, with the study of measurement and accounting disclosure of environmental costs within the company The study mentioned the difficulties faced in this application .To achieve the search objectives, a questionnaire was designed to be distributed to the sample of the study and accountants in the Suez Cement Group .The researchers used analytical descriptive approach to complete the study, and appropriate statistical tests to test the validity of the answer to the questions of the study. The results of the study have reached a statistically significant interactive relationship between the accounting measurement and disclosure on one side and reduce environmental costs of industrial pollution on the other side .The results showed also an indication of a statistically significant relationship between the accounting measurement and  disclosure of environmental costs and reducing the risk of industrial pollution .The study concluded some of the most important recommendations such as : Attention to include Accounting measurement and disclosure for environmental costs within the company's accounting systems, as well as working on continuous improvement and environmental commitment of the company's productive activities to reduce industrial pollution.
 
 

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