The availability of the components of accounting measurement of environmental impacts and their disclosure in Ras Lanuf Oil and Gas Manufacturing Company

Abstract

This study aimed to identify the availability of the components of accounting measurement of environmental impacts and their disclosure in Ras Lanuf Oil and Gas Manufacturing Company. This study was divided into two aspects: a theoretical aspect and a practical aspect. The study relied on the descriptive approach in the theoretical aspect by reviewing books, scientific theses and scientific journals in addition to reviewing the Internet pages related to the subject of the study. As for the practical aspect, the analytical approach was relied upon, as some statistical methods were used for the selected sample using the statistical program (SPSS), in order to analyze the data collected by the questionnaire that was distributed to the study sample, which numbered (24) individuals. The study reached a number of results, the most important of which are: * Ras Lanuf Oil and Gas Manufacturing Company uses accounting measurement methods and mechanisms.* The degree of accounting disclosure of environmental impacts in Ras Lanuf Oil and Gas Manufacturing Company is known. *Ras Lanuf Oil and Gas Manufacturing Company uses the Global Disclosure Initiative (GRI) standards and principles in its annual reports.