The role of environmental accounting in enhancing corporate social responsibility of industrial companies listed on the Amman Stock Exchange

Abstract

This study aims to examine the impact of environmental accounting on corporate social responsibility in industrial companies listed on the Amman Stock Exchange. A quantitative approach was employed, utilizing a questionnaire to verify this impact. The results indicated a strong and positive relationship between environmental accounting practices and corporate social responsibility. These findings call for serious measures to embrace environmental accounting practices in industrial companies, as they have the potential to enhance professional development and overall corporate performance. Decision-makers in this context are advised to take steps towards integrating environmental accounting concepts, as this move can contribute to increased productivity and success within these organizations, considering the challenges of our rapidly changing and interconnected world.

Application of Environmental Accounting to Hiu Paus Tourism in Tomini Bay

“…The environmental aspect itself covers a very broad spectrum of concerns (Bebbington et al, 2000). Alassuli (2024) revealed that a serious step in implementing social and environmental accounting has the potential to improve the company's overall performance.…”

“…The company's income statement should provide information related to ecological expenditures and relevant information in addition to financial information. Alassuli (2024) explain the objectives of environmental accounting, namely:…”