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20192

A PROPOSED FRAMEWORK OF ENVIRONMENTAL DISCLOSURE ABOUT THE GREENHOUSE GAS EMISSIONS AND ITS REFLECTION ON FINANCIAL PERFORMANCE

Article

Last updated: 03 Jan 2025

Subjects

-

Tags

Economics

Abstract

This research aims to study the relationship between environmental disclosure on the cost of greenhouse gas emissions and financial performance. The researcher relied on an applied study on a sample of the listed industrial companies in the Egyptian Stock Exchange of 14 companies during the period from 2009 to 2016. The sample size was 183 companies. The researcher collected the data needed to conduct the applied study based on several sources, which are represented by the Egyptian Stock Exchange through its electronic website from financial lists and reports through Egypt Information Dissemination Company and Mubasher Egypt website, in addition to the data available for some establishments on its website On the Internet The researcher also relied on the analysis of the study data on descriptive statistics to test the hypotheses of the study, and a set of statistical methods represented in the method of correlation analysis Pearson and the method of multiple regression analysis. The researcher concluded from the results of the statistical analysis to accept the main assumption that "there is a statistically significant relationship between the environmental disclosure of the cost of the outputs and the financial performance" at a significant level (a≤0.05). The main recommendations made by the study: The study concluded that several recommendations were made to increase the institutional awareness and the NGOs in the Egyptian environment regarding the importance of accounting disclosure on the cost of greenhouse gas emissions. The need to issue an accounting standard by professional bodies and organizations to regulate the disclosure of gas emissions Global warming, leading to an increase in the quality of accounting information.      

DOI

10.21608/jes.2017.20192

Authors

First Name

Khatab,

Last Name

G. S

MiddleName

-

Affiliation

Faculty of Commerce, Ain Shams University

Email

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City

-

Orcid

-

First Name

Khalel,

Last Name

M

MiddleName

-

Affiliation

Faculty of Science Ain, Shames University

Email

-

City

-

Orcid

-

First Name

Shokry,

Last Name

M

MiddleName

-

Affiliation

elshrouk- academy

Email

-

City

-

Orcid

-

First Name

Elywa, Rasha,

Last Name

M

MiddleName

-

Affiliation

-

Email

-

City

-

Orcid

-

Volume

40

Article Issue

1

Related Issue

4027

Issue Date

2017-12-01

Receive Date

2017-12-02

Publish Date

2017-12-01

Page Start

417

Page End

437

Print ISSN

1110-0826

Online ISSN

2636-3178

Link

https://jes.journals.ekb.eg/article_20192.html

Detail API

https://jes.journals.ekb.eg/service?article_code=20192

Order

17

Type

Review Article

Type Code

599

Publication Type

Journal

Publication Title

Journal of Environmental Science

Publication Link

https://jes.journals.ekb.eg/

MainTitle

A PROPOSED FRAMEWORK OF ENVIRONMENTAL DISCLOSURE ABOUT THE GREENHOUSE GAS EMISSIONS AND ITS REFLECTION ON FINANCIAL PERFORMANCE

Details

Type

Article

Created At

22 Jan 2023