Analyzing The Influencing Factors Associated with Environmental Reporting in The Context of Green Accounting Implementation

Abstract

The research aims to analyze the influencing factors associated with environmental reporting in the context of green accounting implementation. The research is organized to present a discussion on green/environmental accounting, a literature review related to environmental reporting, and concepts, benefits, obstacles, and influencing factors associated with environmental reporting. The study methodology was based on a field survey the researcher directed the questionnaire to the stakeholders (investors, financial analysts, creditors, and auditors) of the Egyptian listed firms. Only 427 questionnaires with responses Were collected and included 11 incomplete questionnaires. Only 416 questionnaires were statistically valid and free of missing data, with a response rate of 88.89%. The researcher concluded that external and internal factors associated with environmental reporting have a significant direct positive impact on the benefits of environmental reporting. External and internal factors associated with environmental reporting have a significant direct negative impact on the obstacles of environmental reporting. Keywords: Environmental Reporting, Environmental Disclosure, Green Accounting.