The possibility of accounting measurement of the costs of environmental performance of Iraqi industrial companies: Application study at National Company for Chemical and Plastic Industries 2018-2020

Abstract

The aim of the study is to identify environmental costs and types in industrial companies, particularly the company in question, and to identify the accounting measurement of environmental costs and constraints facing the company in measurement. The study found that some environmental costs can be measured in accounting, environmental liability in the company is limited to the Industrial Protection Department and the Maintenance Department through the distribution of work to its subdivisions (Safety, Control, Civil Defense and Environmental Health), and so on difficulty in identifying and identifying environmental costs and the absence of adequate information provided by the accounting system on environmental activities. The study recommended that care should be taken to enact laws and legislation that protect the environment and disclose the harmful environmental impacts, take care to measure environmental costs and set up a specialized unit in the company to help in measuring them, minimize environmental damage resulting from the company's work and help in selecting suitable alternatives and taking appropriate decisions.