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The Proposed Framework to Accounting Disclosure for Environmental Information in Libya: A Case Study in Alhlia Cement Company

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باكير وأبوستالة،2022 بحث 13.pdf (1.315Mb)
Date
2022-06-30
Author
Bakir, Ezaddin
Abusatala, Abulgasem
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Abstract
This paper aims to incorporate the economic and environmental dimensions to set an exhaustive framework for the disclosure of environmental information to address the deficiencies in the outputs of the accounting system represented in the financial statements by including these lists' information on ecological responsibilities and economic units. The environmental dimension is considered, especially with natural recourses and pollution activities. The population of this study includes the national industrial companies operating in Libya, while the Al-Ahlia Cement Company represented the sample. The analytical method used throughout the study stages to deepen the understanding and clarify the components of the subject in an explanation of the methods used in the disclosure of environmental information in financial reports to Build a financial reporting model, which includes accounting and environmental data, and applying it to the company under study. Based on the ecological disclosure models presented and the previous study, the hypothesis is accepted: There is a possibility to build a proposed model to disclose the environmental activities of Al-Ahlia Cement Company. This framework will fill that gap if the company considers it.
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http://mdr.misuratau.edu.ly/handle/123456789/1246
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  • المجلد 9 - العدد 1

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