The role of digital environmental governance in activating green accounting requirements

Abstract

The study aimed mainly was to scientific foundation by identifying the role of digital environmental governance in activating the requirements of green accounting, In order  to answer questions and test hypotheses, the researchers adopted the descriptive analytical approach, and relied on the questionnaire tool and distributed after evaluation and arbitration to the study sample consisting of general managers, managers departments, and heads of administrative and financial departments working in some selected industrial companies operating in the countries of Libya and Palestine, who numbered (60) respondents, and were analyzed using the statistical program (spss).

The results of the study proved that there is a high positive evaluation about the role of digital environmental governance in activating the accounting system to keep pace with environmental activities, from the point of view of the study sample,

The study recommended the need to pay attention to spreading and activating the mechanisms of digital corporate governance in the field of green accounting and qualifying the necessary human cadres.