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The Role of Green Accounting in Enhancing Corporate Social Responsibility: An Applied Study in Al-Joud Company for Modern Industrial and Agricultural Technology | ||
| TANMIYAT AL-RAFIDAIN | ||
| Volume 44, Issue 146 - Serial Number 2, June 2025, Pages 133-148 PDF (738.62 K) | ||
| Document Type: Research Paper | ||
| DOI: 10.33899/tanra.2024.148227.1367 | ||
| Authors | ||
| Nidhal A. Al-Maliki1; Hussein M. Kashkoul* 2; Fawzia Hussein A. Al-Hilali1; Ghazi F. Mohammed Ali3 | ||
| 1Department of Business Administration, College of Administration and Economics, Warith Al-Anbiya University, Karbala, Iraq | ||
| 2Department of Business Administration, College of Administration and Economics, Warith Al-Anbiya University, Karbala, Iraq. | ||
| 3Department of Business Administration, College of Administration and Economics, University of Karbala, Karbala, Iraq | ||
| Abstract | ||
| This study aims to highlight the role of green accounting in enhancing corporate social responsibility through an applied case study at Al-Joud Company for Modern Industrial and Agricultural Technology. The importance of the study stems from the growing need for accounting practices that consider the environmental impact of corporate activities, contributing to improved sustainable performance and increased trust among stakeholders and investors. The study adopted a descriptive analytical approach, with a questionnaire distributed to 92 employees from administrative departments and unit heads. The findings revealed that applying green accounting principles effectively improves compliance with environmental standards and increases transparency in financial reports, enhancing the company's positive image. The results also showed a statistically significant relationship between green accounting and social responsibility, as the company’s environmental commitment, economic efficiency, and strategic positioning of environmental accounting positively impacted its social performance. The study emphasized the importance of environmental awareness among employees in promoting a culture of sustainability within the organization. The study recommended expanding the application of green accounting across all company departments, focusing on developing specialized training programs to raise employee awareness and prepare them to understand the importance of these practices. Additionally, it emphasized the need to establish standardized mechanisms for measuring environmental and social impact to enhance the credibility of sustainability performance and reporting. | ||
| Keywords | ||
| Green accounting; Social responsibility; Sustainable development | ||
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