واقع القــــــياس والإفصــــــاح المحاسبـــــي عن التكاليف البيئية - دراسة ميدانية على عينة من المؤسسات الصناعية الليبية-

Abstract

Environmental accounting emerged as a result of a collective awareness among institutions, authorities and civil society of the importance of preserving the environment within the framework of a sustainable economy. The aim of this accounting was to provide accurate information about the environmental impact of the economic activity of enterprises on the one hand and about the efforts of institutions in preserving the environment and ensuring the sustainability of natural resources and disclosing this information to the intervening parties. This study included a sample of Libyan industrial enterprises to test the extent to which they carry out measurement and disclosure of environmental costs and to test the ability of the concerned institutions to separate these costs from operational costs. At the methodological level, we relied on the descriptive analytical approach to data that we collected through a questionnaire that was distributed to a sample of Libyan institutions belonging to the industrial sector. The results highlighted measurement efforts, average accounting disclosure practice and a weakness in the separation of environmental and operational costs.