The study problem can be concluded with the lack of the annual financial statements to provide information
about the environmental issues to enhance the decision making process, which in turn will help to allocate the
utilized resources more efficiently and effectively, Therefore, the accountants should be enriched with the
potential benefits of developing and implementing the sustainable accounting, to support the sustainable
development of the entity. Accordingly this study aims to answer the following questions:
Is there a statistical correlation between the environmental financial accounting and the uphold of sustainable