THE APPLICATION OF GREEN ACCOUNTING IN GOVERNMENT INSTITUTIONS AND ITS IMPACT ON ENVIRONMNETAL MANAGEMENT RATES ACCORDING TO EGYPT'S STRATEGIC VISION 2030 | ||
| Journal of Environmental Science | ||
| Volume 52, Issue 1, January 2023, Pages 23-39 PDF (769.5 K) | ||
| Document Type: Review Article | ||
| DOI: 10.21608/jes.2023.176859.1411 | ||
| Authors | ||
| Engy M. Abd El – Aziz* 1; wael f. Abd El- Basset2; Tawfeek M. Elshehat3 | ||
| 1Post Grad Student, Faculty of Graduate Studies and Environmental Research, Ain Shams University | ||
| 2Faculty of Commerce, Ain Shams University | ||
| 3کلية التجارة جامعة عين شمس | ||
| Abstract | ||
| This study aims to apply green accounting in government institutions in order to clarify the importance of accounts and potential costs and their impact on environmental management rates according to Egypt's Vision 2030. The existence of a statistically significant relationship between the use of environmental (green) accounting and environmental management rates, as well as the importance of green accounting, as well as the difficulties and obstacles that impede the use of green accounting. The study may recommend the need to help make investment decisions, especially when comparing investment alternatives after taking into account Environmental impacts and costs, as well as assisting the specialized agencies in the state in preparing long-term plans for natural resources and allocating them in a way that achieves the largest possible return, as well as the need to include reports and financial statements related to environmental activities, which leads to confidence in accounting data in addition to meeting the needs of society for information related to environmental activities. | ||
| Keywords | ||
| Keywords: green accounting; government institutions; environmental management | ||
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