ACTIVATING THE INTERNAL CONTROL SYSTEM TO RATIONALIZE THE ENVIRONMENTAL PERFORMANCE AN APPLIED STUDY ON CEMENT FACTORIES

Abstract

There is increasing interest on the part of the state to protect the environment from the harmful effects of cement companies in Egypt. They have been associated with pollution of the environment and the resulting damage. The most affected are individuals living in industrial zones and suffering from severe chest diseases May lead to their lives from the severity of gravity. The aim of this study was to identify the most important procedures for activating internal control for the purpose of environmental performance and to determine the relationship between activating internal control systems and rationalizing environmental performance. To achieve this goal, the researchers relied on theoretical rooting through the extrapolative approach of Arabic and foreign books, references and studies. Therefore, the main motive for conducting this study was the necessity of activating internal control to rationalize environmental performance in order to preserve the environment. The sample of the study in the cement factories and the number of 6 companies out of 19 companies in Egypt were collected data, The forms were distributed at the levels of financial managers and accountants to 105 of the levels mentioned in those companies. The study reached the most important results: Environmental compliance with legal requirements and standards is a value in itself for the protection of the environment. Industry is the mainstay of raising economic growth rates. Environmental compliance must be carried out through a theoretical framework that uses the concepts of internal control and rationalization and measurement of environmental performance. The study recommended the establishment of environmental management in each industrial company to follow the standards and conditions allowed to reduce environmental pollution.