گروه آموزشی حسابداری شهرستان الشتر

                                      yousofvanddavood@yahoo.com

Abstract:
Institutions and business units are part of a society in which they operate. These institutions and units in addition to effort to preserve and maximize shareholder profits towards all beings, members and various community groups such as employees, creditors, customers, government agencies and non governmental institutions and their surrounding environment and ultimately duties and responsibilities that they act to achieve sustainable development, and facilitates research. In order to determine the reasons of lack of environmental reporting in our country, six factors were hypothesized, that I explain them in during research. In the early sixties because of the lack of attention to benefits of social and environmental impacts and also results of activities of interest Sayrgrvhhay business unit, a new field of accounting as the accounting community (Social Accounting) was introduced in theoretical accounting. The way of research to know the views of experts and stakeholders is survey. In this method questionnaire is used to determine the agree and opposing ideas with new plans and patterns. Research questionnaire is designed by five degrees plan of Liker which is classified from very less to very high.  test which is one of the non parametric tests is used to analysis the hypothesis and generalization of results to entire of society, and for priorization of hypothesis the Friedman test is used. Unfortunately the institutions and organizations involved in environmental protection organizations and also institutions such as audit, the audit committee standards, Stock Exchange and other regulatory agencies on economic and financial performance of companies, don’t have any attempt to identify reasons for non-reporting and disclosure environmental, and ultimately to find ways to eliminate these barriers by requiring companies to disclose the costs and environmental costs. 

Keywords:
Environmental accounting, Regulation standards, The costs of pollution reporting