CURRENT STATUS OF INSTITUTIONAL PERFORMANCE DEVELOPMENT IN THE FIELD OF ROADS AND BRIDGES TO ACHIEVE SUSTAINABLE DEVELOPMENT

Abstract

The main objective of the study is to determine the role of green accounting in achieving sustainable development in the North Sinai Governorate. The research relied on descriptive and quantitative analysis methods to achieve its objectives with a sample of administrative employees, accountants, and department heads. 38 questionnaires were distributed, and the number of questionnaires that were answered was 36. The analysis of the results showed that green accounting improves financial information related to the environment. The application of sustainable development in institutions leads to achieving economic development for society. The existence of programs and subsidies dedicated to the economic sector specifically directed to care for sustainable development. The application of sustainable development in institutions requires making internal changes that are in line with the future needs of the institution and society. Environmental taxes imposed on the institution are an incentive to care about preserving the environment. The institution works to treat the waste of the production process positively. The institution cares about the external environment in terms of producing environmentally friendly products.