A SUGGESTED FRAMEWORK FOR ENVIRONMENTAL REPORTS TO REACH THE OBJECTIVITY MEASUREMENTS OF THE FINANCIAL PERFORMANCE | ||
| Journal of Environmental Science | ||
| Article 27, Volume 43, Issue 3, September 2018, Pages 665-679 PDF (543.52 K) | ||
| Document Type: Review Article | ||
| DOI: 10.21608/jes.2018.26142 | ||
| Authors | ||
| Ibrahim, Neveen, M.1; Khatab, G. S.2; Abdel Basit,. W. F.2 | ||
| 1Cairo Higher Institute For Engineering, Computer, and Management Science, The First Assembly | ||
| 2Faculty of Commerce, Ain Shams University | ||
| Abstract | ||
| Environmental issues became a critical matter in all over the world specially in the less development countries. While applying the Environmental Law in Egypt and corporations starts to implement the Law, it is important for corporations to report all items related to cost and expenditure for protecting the environment, whether internal or external environments. The main objective of this paper is to provide a suggested Accounting Framework for environmental reports to reach the objectivityof measurements of the financial performance. A questionnaire had been developed and distributed to Accountants in the private accounting firms and in the governmental accounting offices and the valid number of questionnaires was 137 out of 200. The most important results indicate that the suggested Accounting Framework must include the environmental reports according to the objectivity measurements for the financial performance. Recommendation has been presented. | ||
| Keywords | ||
| Key Words: Financial performance; Environmental Performance; objectivity; Financial reports; Environmental reports | ||
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