دور المحاسبة الخضراء في دعم استراتيجيات الوقاية من مخاطر التلوث الصناعي

دراسة حالة في الشركة العامة للإسمنت العراقية معاونيه الإسمنت الشمالية

Abstract

Green accounting information is a basic strategic tool in the
industrialization process, especially green manufacturing, because it
provides important information that helps decision-makers to rationalize
their decisions, especially those related to the industrial path, the problem
stems in traditional industrial companies that Neglect the environmental
aspect and which suffer from the presence of large financial costs and
obligations Industrial companies are borne by industrial companies as a
result of pollution from production processes, so green accounting is
necessary in these companies, and this reflects positively on reducing the
risks of industrial pollution. Green and obtaining green production to reduce
environmental pollution through industrial pollution risk prevention
strategies. The researcher used the descriptive and then the analytical
approach in formulating the research, where the research was based on a
basic premise that (there is a significant correlation relationship between
green accounting and its role in reducing the risks of industrial pollution in
supporting green production at the level of the company under
consideration), and a questionnaire was designed and distributed to the
working individuals In the Iraqi General Cement Company - Northern
Cement Associates.The study reached several results, the most important of
which is that the use of green accounting in the implementation of industrial
programs for companies creates a competitive advantage in the target
markets, in light of the global trend towards companies obtaining the
ISO14001 standard, and producing environmentally friendly products, and
thus preserves the environmental safety that reflects positively on Human
health on the one hand and contributes to supporting competitive advantage
on the other hand.