دور المحاسبة عن الاداء البيئي في تحقيق التنمية المستدامة

Abstract

The research aims to clarify the role of accounting for environmental performance in providing information about th e activities that contribute to achieving sustainable development through its three areas of environmental, economic, social and access to measure and accounting disclosure of those activities in sustainable development reports and models proposed by financial statements that contribute to achieving sustainable development through modern methods, methods and techniques Because sustainable development issues are at the prominent place in the world because of their close relationship with the well-being of society And its progress in three economic, social and environmental aspects, since accounting is a social since It was necessary to develop this science in order to comply with modern trends. so the emergence of accounting Environmental as one of the results of accounting science keeping abreast of societal developments in the world as a control tool for environmental activities in industrial facilities by providing special information and environmental, social and economic influences to be taken into account when making exploitation decisions Resources available to the establishment.

and the study community includes all industrial companies included within Kirkuk Governorate and includes about 8 to 10 companies, including the Kirkuk Cement Company and the karwanji Company   For mineral water and other oil companies statistical methods such as deviation were used Standard, arithmetic mean, and comprehensive registration, given that the size of the research community is a size The sample was used, and the coefficient of honesty and reliability and the alpha coefficient As well as correlation coefficients and influence relationships were used for the purpose of approving the results and reached The study reached a number of conclusions, the most important of which are:

1. The existence of a specialized department to take care of environmental issues and follow up on their developments in industrial establishments

 Industrial facilities Based on the conclusions of the study, a set of recommendations were made, the most important of which are 

The need to pay attention to the ethical and behavioral aspects of the accounting profession in order to achieve the protection of interests multiple segments of society such as environmental, health, safety and welfare issues society to achieve sustainable development