Authors : Nagwa Abubaker

Volume/Issue : Volume 9 - 2024, Issue 9 - September

Google Scholar : https://tinyurl.com/4yc624r5

Scribd : https://tinyurl.com/4u6hjdy6

DOI : https://doi.org/10.38124/ijisrt/IJISRT24SEP1547

Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.

Abstract : This study examines the role of accounting disclosure of environmental costs in Egyptian industrial companies listed on the Egyptian Stock Exchange. The research highlights the importance of environmental accounting in promoting transparency and aiding decision-makers in investment and strategic planning. By focusing on a sample of companies, the study explores the current practices of environmental disclosure, identifying significant gaps in reporting standards and the challenges posed by the lack of comprehensive accounting frameworks. The findings reveal that while some companies disclose environmental costs, these disclosures are often limited, inconsistent, and not fully integrated into financial statements. This has led to reduced transparency and inadequate reflection of environmental liabilities. The study recommends enhancing regulatory frameworks to promote standardized environmental accounting practices and suggests tax incentives to encourage compliance. Future research should explore the implementation of environmental accounting across different industries and its potential impacts on corporate performance.

Keywords : Environmental Accounting, Accounting Disclosure, Egyptian Industrial Companies, Environmental Costs, Sustainability Reporting, Egyptian Stock Exchange.

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