Table 5 indicates that the opinion of the sampling unit were positive in regard to the environmental management
accounting contribution to the preservation of the environment and support sustainable development, as the
analysis revealed that the relevant overall mean equals to (3.694) which in turn exceeds the average of the
measurement instruments that corresponds to (3). Furthermore, table 5 indicate that statement No (1)" The use of accounting for sustainable development within the context of the business, and identify appropriate shareholders
and ultimately determine the rate of return on investment in sustainable development" registered the highest
mean (3.804) with a standard deviation of (0.77), nevertheless, statement No.(2) "The company is eager to gain a
social acceptance through the implementation of managerial polices that aims to enhance its social image, such
as preventing child employment, ensure the rights of individuals" registered the least mean (3.76) with a standard
deviation of (0.76).