Abstract

The study aims to indicate the role of economic units in the preservation of the environment and considered a key part of its goals to be achieved, which seeks to improve the quality of services provided for this role of importance in life, especially in Iraq, which currently suffers from a relatively contaminated environment. The researcher has developed solutions to the measurement and disclosure of environmental costs, especially in public companies that operate under difficult and harsh conditions imposed by the regulations and laws. In the quest researcher to achieve the objective of the study was based on the major premise of the following ((There is a close relationship between the bearing economic units cost of environmental and large contribution in the field of environmental protection to achieve part of their social responsibilities in meeting the wishes of the community)), and the researcher to a set of conclusions, the most important invited to a system of environmental management in the organizational structure of public companies in addition to the absence of a department or division of the audit in most companies which resulted in the absence of a measure of the cost and environmental disclosure in environmental reports, and the most important recommendations which recommended by the researcher is to develop an environmental management system seeks to achieve environmental objectives through the development department of the environment in public companies, and another department of the Environmental Auditing ,bookkeeping, completed documentation cycle of recording ,classifying and analysis all environmental expenses and isolated from other operating expenses and declaration them in the form of environmental reports.

DOI:10.52113/6/2011-1-1/1-124