A PROPOSED FRAMEWORK FOR MEASURING THE IMPACT OF APPLYING GREEN ACCOUNTING ON ACHIEVING ENVIRONMENTAL COMPATIBILITY AND INCREASING THE VALUE OF SHARES OF COMPANIES LISTED ON THE STOCK EXCHANGE (A FIELD STUDY)

Abstract

This study aimed to measure the impact of applying green accounting on achieving environmental compatibility, and its impact on increasing the value of companies listed on the Egyptian Stock Exchange, by examining green accounting in terms of its relationship to economic measures to protect the environment, the basic dimensions of its elements, the obstacles to its application, and the motives that call for interest in its application. The researcher was exposed to the methods of environmental compatibility and its evaluation methods, and the difference between environmental adaptation and environmental compatibility. The researcher presented indicators of environmental compatibility as well as the mechanisms of both environmental compatibility and adaptation. The study relied on statistical analysis of the data in order to test the validity of the hypotheses. The study emphasized the importance of spreading the culture of green accounting within companies. Providing the necessary workshops for this, in addition to the need for companies to commit to providing scientifically and practically qualified human resources to achieve environmental compatibility. In addition to the importance of forming a specialized work team to determine the extent to which the company achieves environmental compatibility, and the management adopts a continuous improvement approach in a cycle towards environmental data, and the study ended by developing a proposed framework for how to use green accounting to achieve environmental compatibility and its impact on mark