Social Responsibility and Environmental Safety Risks Monitoring of Metallurgical Companies Using an Industrial Approach

The role of environmental accounting in enhancing corporate social responsibility of industrial companies listed on the Amman Stock Exchange

“…This allows for the renewal of the financial commitments necessary for optimal environmental management, and the reduction of environmental pressures by preparing accounting data in units and quantities for produced materials that can be used to reduce environmental pressures and prevent damage leading to pollution and its mitigation (Bresciani et al, 2023). Environmental accounting achieves a more accurate measurement of the economic performance of companies, whether related to income or wealth, and reduces environmental risks while providing better information about environmental issues and assisting in achieving effective control over environmental activities (Islam, 2018). Environmental accounting aims to contribute to the sustainability of economic development by improving knowledge and understanding of the growing interactions between the environment and the economy, and by striving to reduce the negative environmental impacts of traditional accounting on the environment.…”

Model on Stakeholder Risks Disclosure in Corporate Reporting for Oil and Gas Companies in the Republic of Vietnam

“…Studies have considered the format and structure of corporate social reporting, including in various countries and sectors of the economy (Prodanova et al, 2018, Kazakova and Sivkova, 2019, Kazakova et al, 2020, Kazakova and Kogdenko, 2021). An empirical study conducted by Sta and Leonardo (2018) has shown comparative results of reporting by ten developing countries in Asia.…”

“…First of all, not all large companies provide information in the public domain. The reports presented over-emphasize plans to improve indicators rather than analyzing actual data, identifying the causes of deviations and trends in the field of sustainable development (Kazakova et al, 2020). In the absence of national standards of preparation, such reports have different levels of information content, which do not ensure comparability of data.…”