Publication Details
Abstract
Aims to explore role of environmental cost and managerial accounting in uncovering the practices of some companies that promote products harmful to the environment, a phenomenon known as "false green marketing," which poses a significant threat to environmental sustainability. Furthermore, it seeks to enhance environmental transparency and disclosure to ensure that economic resources are directed towards sound environmental practices, particularly in companies with a regulatory and technological focus. The Importance is lies in highlighting the role of environmental cost accounting in establishing an analytical and developmental framework to help detect false or so-called green marketing practices. This framework contributes effectively to increasing environmental efficiency, reducing the cost of environmental remediation and proposals for companies, and directing economic resources towards a safe economy and a sustainable environment. The problem stems from the manipulation, deception, and fraud perpetrated by some marketing companies against consumers and customers. They mislead and deceive them by promoting imported or local products as green and environmentally friendly, when in fact the opposite is true. This is evident in promotional and marketing advertisements such as displaying "green gardens," "environmental purity," or "no use of chemicals or hazardous pesticides in agriculture," etc., on product packaging or in their advertisements hypothesis Cost accounting and environmental managerial work to uncover environmental deception practices by identifying, measuring, analyzing and monitoring the cost of the "green marketing" phenomenon. Results Cost accounting and environmental managerial also monitor environmental costs and calculate the cost of mitigating damage by identifying the type of pollutants, the degree of environmental damage, and the mechanism for their removal.