أثر المحاسبة البيئية في المسؤولية الاجتماعية(دراسة ميدانية في الشركات العاملة بمحافظة / عدن)

Abstract

This study aimed to examine the impact of environmental accounting on social responsibility among companies operating in Aden Governorate.

The study adopted a descriptive-analytical approach, and data were collected through a questionnaire specifically designed for this purpose. After retrieving all questionnaires, 40 valid responses were approved as the final sample. The sample was randomly selected from four companies: Mada Company, Al-Naqeeb Company, Tayibat Aden Company, and the Yemen Company for Flour Mills and Silos. Data were analyzed using the SPSS statistical program.

The findings revealed a significant and positive impact of environmental accounting, in its various dimensions, on achieving social responsibility among companies operating in Aden Governorate. Specifically, the findings reveal that environmental disclosure, compliance with environ maul legislation, and environmental costs had significant and positive imaact on social responsibility.

The study recommended the enhancement of environmental accounting practices in companies operating in Aden Governorate, raising their environmental awareness, and developing environmental disclosure mechanisms in line with international standards.