أهمية القياس والإفصاح عن التكاليف البيئية في القوائم المالية
Résumé: 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.
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