Accounting for environmental performance and its impact in the protection of  Environment and protection from pollution

S. Jabar, Nadhim

	Accounting for environmental performance and its impact in the protection of Environment and protection from pollution
AL-Qadisiyah Journal For Administrative and Economic sciences
Article 1, Volume 12, Issue 4, 2011, Pages 50-71 PDF (0 K)
Author
Nadhim S. Jabar
Abstract
Abstract: The environmental impacts resulting from the exercise of economic facilities for various activities to serious repercussions on the environment, which represents the container mass of the components of natural wealth, society and life in general, and it became the duty of establishments engaged in Economic activities which have environmental impacts that discloses for damages arising from the environmental impacts and that the requirements of the community . That the depletion of natural resources which are not renewed - or, which is renewed slowly - cause for concern. Since accountants have a particular role is very effective; because of their direct access to financial information of the facilities on the differences, and their ability to improve or verify the quality of the information, and skills in the use of information, to help make the right decisions for facilities in areas such as investment appraisal, they have the burden the largest in the measurement and disclosure and reporting of environmental accounting information . This research aims to highlight the importance of environmental accounting as an information system was in the service of society 'and encourage the application of accounting for environmental performance and consolidated with the financial accounting in order to prevent or reduce adverse environmental effects to society arising from the exercise of economic units of various activities by including the financial statements of environmental effects the results of its work to improve the accounting information provided by accounting systems, given the importance of accounting information in decision-making to develop plans and policy for the protection of the environment as a receptacle destruction of the components of natural wealth, and from that this study was to examine the problem does not install the data on the environmental impacts - in the accounting records - resulting from the exercise of economic units of various activities, although the information on the activities performed by these units to reduce or minimize the environmental impacts arising out of one of the economic realities that should be communicated to decision makers because the environment is a receptacle destruction of the components of the natural wealth .

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