A PROPOSED ACCOUNTING FRAMEWORK FOR REDUCING WATER POLLUTION AND WASTE MANAGEMENT: AN APPLIED STUDY ON A SAMPLE OF THE CEMENT SECTOR IN EGYPT

Document Type : Original Article

Authors

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

Abstract

This study aims to propose an accounting framework to reduce water pollution and manage waste in the cement sector in Egypt. The study analyses data from a specific cement plant in Egypt, collecting sulfur dioxide emission readings for two years before and two years after installing the wet scrubber unit. The study relies on a descriptive and analytical survey methodology to evaluate the effectiveness of wet scrubber technology in reducing gaseous emissions and improving environmental performance. The study found that using wet scrubber technology significantly reduces sulfur dioxide emissions and enhances the plant's environmental compliance. The results also showed that the costs associated with purchasing, installing, and operating the scrubbing and water treatment units are lower than the costs incurred from fines due to non-compliance with environmental standards. The study recommends that cement plants adopt the proposed accounting framework to balance environmental and financial costs and ensure compliance with local and international environmental standards. It also suggests improving strategies for waste management and water pollution to achieve optimal environmental and economic outcomes.
 
 
 

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