Proposed Model for the Accounting of the Environmental Costs in the Financial Statements in shade of Adoption of Cleaner Production Strategy

	Proposed Model for the Accounting of the Environmental Costs in the Financial Statements in shade of Adoption of Cleaner Production Strategy
wasit journal for humanities
Article 1, Volume 14, Issue 0, 2018, Pages 661-692
Abstract
The present research aims to upgrade level of the environmental and financial performance of the economic units in order to respond to maximize economic returns and decrease the negative impacts in the environment by moving to use the cleaner production strategy as an integrated preventive strategy to reduce the costs and improve environmental conditions by reducing pollution, Which has led to the attention of economic units to environmental issues through the adoption of methods and techniques that contribute to reducing the negative effects in the environment as a result of their activities, which result in large sums of money to address those effects. In this context, the study seeks to apply some accounting methods that include environmental accounting and finance in practical application at the Wasit state Co. for textile industries. by integrating the financial and environmental dimensions in a proposal framework to disclose financial and environmental activities in a manner that meets the definition of concepts and importance of accounting for Environmental costs resulting from the application of the Cleaner Production Strategy and its disclosure in the financial statements with review of the proposed model in disclosure after the attention of the traditional accounting system focused on the financial aspects (economic) without taking the Environmental dimension.

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