دور المحاسبة الإدارية البيئية في قياس وتخفيض البصمة الكربونية في الشركات الصناعية الليبية دراسة تطبيقية على مجمع سوق الخميس للإسمنت ومواد البناء

الملخص

This study aimed to investigate "The Role of Environmental Management Accounting in Measuring and Reducing the Carbon Footprint: An Applied Study on Souq Al-Khamis Cement and Building Materials Complex in Libya." To achieve the objectives of the study and answer its questions, the descriptive-analytical approach was adopted. A questionnaire served as the primary tool for collecting primary data from the study population, which consisted of administrative leaders, accountants, engineering, technical, and environmental personnel at the complex, with a final valid sample size of ( N=80 ) responses. For data analysis and hypothesis testing, the Statistical Package for the Social Sciences (SPSS) was utilized, relying on descriptive statistics (frequencies, percentages, means, and standard deviations), alongside reliability tests (Cronbach's Alpha), the normality test (Kolmogorov-Smirnov), Pearson correlation, and simple and multiple linear regression analyses.

The study reached several key results, most notably: the existence of a statistically significant role and high effectiveness of environmental management accounting across its various dimensions (material flow accounting, environmental cost accounting, and energy efficiency and operational evaluation) in measuring and reducing the carbon footprint and environmental performance at the Souq Al-Khamis Cement Complex. The analyses confirmed a strong and positive statistically significant correlation between environmental management accounting tools and the accurate measurement of gaseous emissions. Furthermore, the application of these systems was found to have a direct and highly explanatory impact on rationalizing energy consumption, reducing waste, and mitigating adverse environmental impacts.

In light of these results, several essential recommendations were presented, chief among which are: the necessity of establishing a specialized organizational unit within the complex's financial and accounting administration to accurately monitor and document environmental costs and carbon emissions; updating traditional accounting systems to clearly separate environmental expenditures; intensifying periodic maintenance programs for heavy furnaces and equipment and linking performance incentives to energy consumption efficiency; and finally, generalizing the implementation of environmental management accounting across various energy-intensive industrial companies in the Libyan environment.