دور المحاسبة عن الأداء البيئي في دعم التنمية المستدامة "من وجهة نظر الشركات النفطية بالمنطقة الشرقية التابعة للمؤسسة الوطنية للنفط"

Abstract

This study aimed to identify the role of accounting of environmental performance in supporting sustainable development, from the point of view of workers in the financial in the oil companies in the eastern region of the National oil corporation .In this study  the deductive and inductive method was used to identify the dimensions of the problem and formulate its hypotheses  also a questionnaire form was used to collect data .The study population consisted and their affiliated establishments in following five companies which are  the  Arabian Gulf Oil Company, Al-Jouf Company, Al-Rahila Company, Sirte Company and Ras Anouf Company.

   The data was analyzed using both descriptive statistics and inferential statistics .The results of the study showed that there is a role of accounting of environmental performance in supporting sustainable development .The study recommend, that  , the most important of which is the need for companies to follow highly  efficient methods to reduce the amount of industrial waste and cooperate with government agencies, civil society agencies and others to sustainable policy for the sustainable development program