أهمية القياس والإفصاح عن التكاليف البيئية في القوائم المالية

Abstract

Have become issues related to the environment more relevant companies (whether industrial companies and commercial companies or unrealized profit or government institutions such as municipalities and state institutions ) because issues such as environmental pollution have become a problem economic, social and political evident throughout the world , being action at national and international levels to protect the environment and reduce the effects of pollution prevention and mitigation, and as a result there is a tendency now is for companies to reveal to the community for information about its policy , environmental objectives and environmental programs and disclosure of environmental risks and make arrangements to prevent it , so it received environmental accounting considerable interest in recent times from many international bodies and organizations , and as a source of environmental information through the measurement and report on the environmental costs in the financial statements , resulting in an improvement in environmental performance and the achievement of the so - called sustainable development, and the preparation of plans and policies of economic and social development and make all the decisions.