Abstract
The purpose of this study is to reveal the reality of green accounting practices and, its effects on economic value-added (EVA) of listed Qatari companies. Content analysis was used to gather study data. the sustainability reports and all other materials related to green accounting subject published by the study sample during the period (2014 - 2019) was deeply viewed. The study applied on seven sectors consists of 47 companies listed in the Qatar exchange selected based on data availability. The study concluded that the quality of green accounting practices in the listed Qatar companies was weak, Was its average in the banking and financial services sector and the telecommunications sector, whereas it's weak in the insurance and real estate sectors. The study also found that there is a statistically significant effect of green accounting on the EVA of listed Qatari companies. The study also found that there is a statistically significant effect of green accounting on EVA of listed Qatari companies. Moreover, energy, materials, and emissions variables have a negative effect on EVA. Whereas, there is no statistical effect of water variable.
Highlights
It has become a well-known fact that industrial companies have contributed to pollution and have destroyed many natural resources
The sustainability reports and all other materials related to green accounting subject published by the study sample during the period (2014-2019) was deeply viewed
The results show that all relationships between study variables are positive and statistically significant at the level of significance (0.05), and it is noted that the relationships ranged between (0.708-0.505), where the highest value of the correlation coefficient (R) between the two variables was (Table 3)
Summary
It has become a well-known fact that industrial companies have contributed to pollution and have destroyed many natural resources. In 1987 the United Nations formed a body known as the Brundtland Commission, chaired by former Prime Minister Gro Harlem Brundtland, with the aim of reviewing the deteriorating global environment, living conditions, health, and natural resources of life. The current financial information provided by the accounting to the community in its annual financial statements is no longer sufficient for the environment and the community. This has forced the accounting profession to change its traditional role of maximization of the wealth of owners to achieve welfare to the society as a whole. Companies have to respond to stakeholders’ expectations for greater transparency on how environmental, social, governance and other non-financial measures affect their strategies, operations, and long-term prospects
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