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

Article

Last updated: 03 Jan 2025

Subjects

-

Tags

Economics

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.
 
 

DOI

10.21608/jes.2024.262970.1716

Keywords

Measurement and Accounting Disclosure, Environmental Costs, industrial pollution

Authors

First Name

Hadeer

Last Name

Ashraf

MiddleName

H.

Affiliation

Faculty of Graduate Studies and Environmental Research, Ain Shams University

Email

hadeer.hassan.ashraf.std@iesr.asu.edu.eg

City

CAIRO

Orcid

-

First Name

Yehia

Last Name

Abu Talab

MiddleName

M.

Affiliation

Faculty of Commerce. Ain Shams University

Email

yehia.abotaleb@iesr.asu.edu.eg

City

Cairo

Orcid

-

First Name

Mohamed

Last Name

Mohamed

MiddleName

A.

Affiliation

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

Email

mohamed.fahmy.gis@gmail.com

City

cairo

Orcid

-

Volume

53

Article Issue

6

Related Issue

48672

Issue Date

2024-06-01

Receive Date

2024-01-15

Publish Date

2024-06-01

Page Start

1,688

Page End

1,710

Print ISSN

1110-0826

Online ISSN

2636-3178

Link

https://jes.journals.ekb.eg/article_361609.html

Detail API

https://jes.journals.ekb.eg/service?article_code=361609

Order

361,609

Type

Original Article

Type Code

500

Publication Type

Journal

Publication Title

Journal of Environmental Science

Publication Link

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

MainTitle

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

Details

Type

Article

Created At

23 Dec 2024