Environmental Accounting and its Role in Promoting Sustainable Development for a Sample of Oil Companies (Exploratory Study)

The objectives of the study are: the role of environmental accounting in promoting sustainable development; the possibility of preparing accounting information that reflects environmental responsibility; the role of companies in reducing risks resulting from environmental pollution affecting employees, local residents, and the environment; and in making decisions to prevent or address risks by providing economic and accounting information. The purpose is to demonstrate the effectiveness of environmental information, particularly accounting information. The study sample community was represented by a group of oil companies, from which thirty random samples were drawn. A questionnaire was distributed to them as a tool, and it was analyzed using the statistical program (SPSS).