لخّصلي

Man is considered the most important vital factor in causing change and disruption of biological nature.Since these institutions have a vital role in implementing development plans and projects, there is a trend among policy and strategy makers in business establishments to adopt environmental accounting as an administrative approach that deals with environmental problems and aims to avert the dangers of environmental pollution.Thus, man cut down forest trees and turned their land into farms and dwellings, and over-consumed pastures through intensive grazing, and resorted to using chemical fertilizers and pesticides of various kinds, etc.Thus, more burdens have been placed on accounting as the appropriate information system for decision-making.

Man is considered the most important vital factor in causing change and disruption of biological nature. Since his existence, he has been dealing with the components of the environment, and as the years passed, he increased his control and authority over the environment, especially after scientific and technological progress provided him with more opportunities to cause change in the environment according to his increasing need for food and clothing. Thus, man cut down forest trees and turned their land into farms and dwellings, and over-consumed pastures through intensive grazing, and resorted to using chemical fertilizers and pesticides of various kinds, etc. These are all effective factors in disrupting the balance of ecosystems, the impact of which was ultimately reflected on human life, thus forming what is known as the phenomenon of environmental pollution. In light of this impetus, this phenomenon has recently witnessed increasing interest, especially in light of the current industrial progress, the growth of environmental awareness, and the emergence of sustainable development, as economic institutions found themselves bearing social and environmental responsibility. Since these institutions have a vital role in implementing development plans and projects, there is a trend among policy and strategy makers in business establishments to adopt environmental accounting as an administrative approach that deals with environmental problems and aims to avert the dangers of environmental pollution. Thus, more burdens have been placed on accounting as the appropriate information system for decision-making.