Title: Environmental accounting in developing countries: the Lebanese case

Authors: Janine Saba Zakka, Renee Sabbagh Ghattas

Addresses: Business School, Lebanese American University, P.O. Box 13-5053, Chouran, Beirut 112 2801, Lebanon. ' Business School, Lebanese American University, P.O. Box 13-5053, Chouran, Beirut 112 2801, Lebanon

Abstract: Lebanon has strong environmental laws with enforcement policies, but their implementation was rare due to the political instability and conflict in Lebanon that caused social and economical instability and reduced the law enforcement power of the government resulting in discretionary application of environmental management systems. The paper reports the extent of application of environmental management systems by Lebanese companies, the type of environmental costs reported, and the use of environmental accounting systems by the companies observed in this study. Suggestions and recommendations to improve the adoption of environmental accounting and reporting by companies are given by the researchers.

Keywords: EMS; environmental management systems; environmental accounting; cleaner production programme; environmental costs; environmental assessment; environmental liabilities; Lebanon; qualitative analysis; interviews; quantitative analysis; financial data.

DOI: 10.1504/IJSEI.2011.039815

International Journal of Social Entrepreneurship and Innovation, 2011 Vol.1 No.1, pp.95 - 119

Available online: 20 Apr 2011 *

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