ANLYSIS OF GREEN ACCOUNTING COST AND ITS EFFECT ON SUSTAINABLE PERFORMANCE: AN APPLIED STUDY

Hawraa Abed Alameer Ahmed ()
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Hawraa Abed Alameer Ahmed: AL-Furat Al-Awsat Technical University- Technical Institute of Karbala, Iraq

Business Excellence and Management, 2023, vol. 13, issue 4, 20-30

Abstract: Green accounting important means used in the production of information that covers social and environmental dimensions of sustainable performance. The purpose of this research is to analyze the relationship and effect between measuring green accounting cost and sustainable performance, Baghdad Soft Drinks Company was selected as a sample because of the nature of the services it provides, which have a clear impact on the environment. Thus, the data collected from annual financial statements, reports for the year 2022. Data was analyzed using SPSS, the results showed strong, positive significant correlation and effect between independent variable with the dependent variable therefore, research recommends: should disclose the social and environmental costs and the indicators of triple bottom line model separately in the reports and financial statements.

Keywords: Green accounting cost; Sustainable performance; Triple Bottom Line model (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:rom:bemann:v:13:y:2023:i:4:p:20-30

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