Abstract
The research aims to measure the costs of processing natural gas through the application of sustainability accounting in the Basra Gas Company, because of its role in improving revenues that contribute to the state treasury, reducing the environmental effects resulting from burning it, and preserving it from waste as one of the main resources of the country.
 One of the most important results of the study was the possibility of measuring the economic, environmental, and social costs of gas processing, and thus providing information that helps the administration in making its decisions .
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