واقع المحاسبة البيئية في بيئة الأعمال الليبية ومتطلبات تطبيقها (دراسة استكشافية بشركة الكهرباء سرت)

دراسة استكشافية بشركة الكهرباء سرت

Abstract

 this study aimed to identifying the implementation of environmental accounting and its obstacles in the Sirte Electricity Company. The study used the descriptive analytical approach، and the study population consisted of all employees of the Sirte Electricity Company. The study used a random sample، and the sample size was (48) singles. A questionnaire was distributed to them، via the SPSS statistical package for social sciences. The study concluded that، there is a lack of awareness of the importance of applying environmental accounting، and the lack of availability of requirements for its application، as well as the presence of obstacles facing the company that prevent it from applying environmental accounting. The study recommended that Sirte Electricity Company should work to raise awareness among employees about the importance of environmental accounting، and measuring and disclosing environmental costs.