Cement industry in Egypt and other states is associated in fact with environment's pollution; causing crucial harms and damages that affect the environment entirely. People who are living around industrial zones are the most affected by pollution, particularly, those whom are living near cement factories. They suffer critical chest diseases that may cause death such as (pneumonia – lung petrifaction etc.). Residents in Helwan city are most complaining people from pollution resulted in the big number of high-production energy cement plants surrounding the area. The main objective of the study is to rationalize costs resulted from commitment towards social responsibility for the purpose of developing environmental performance. From this major objective, there are sub-objective which are: To focus on internal/external environment of an organization, concerning with workers' health to achievie job satisfaction which improves in turn their performance and so the environmental performance. The study dealing with stackholders such clients,investors and consumers to be good friend environment to their products and concerned with protecting the environment from pollution. This leads to achieve a competitive advantage to the institution, avoiding also costs and environmental burdens resulted from fines/wastes/damages of environment's pollution and raise up of revenue of the institution. A sample of 462 has been slected from the population of cement plants in Arab Republic of Egypt through a questionair . Environmental Commitment Office, and the Environment Affairs Agency. Hypotheses have been tested and the alternative hypothesis of all null hypotheses has been accepted . The most important results of the study: rationalization of costs requires available data of environmental performance from firms to assist the organization to develop its environmental performance through reducing unnecessary costs. Social responsibility means internal/external protection from pollution in order to improve quality of life of employees achieving this also through several recommendations.