Document Type : Research Paper
Abstract
The current research aims to understand and evaluate the environmental impacts of the activities of companies and institutions on their surrounding environment, including the use of natural resources, environmental emissions, waste management, climate change, and others. In addition to developing tools and metrics that help measure and evaluate the environmental impact of companies’ activities accurately and reliably, which enables companies to improve their environmental management and reduce their negative impacts on the environment. To enhance transparency and disclosure, for the purpose of achieving the research objectives, it was used. For the purpose of achieving the objectives of the study, the researchers relied on both the deductive and inductive approaches. On the applied side, the statistical method was applied to reach the results. The study reached a set of conclusions, the most important of which is that environmental accounting plays a vital role in achieving environmental sustainability. Sustainable development, improving companies’ performance and strengthening their relationships with local and global communities. Research also shows that applying environmental accounting leads to changes in a company's culture and operational processes, leading to reduced resource consumption, improved production efficiency, and innovation in products and processes.
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