Abstract

This chapter documents the corporate practices on the field of environmental accounting and reporting (EAR) in the Middle East and North Africa (MENA) region. In this chapter, literature including empirical research and professional reports (whether national or regional in focus) were used as a lens to explore EAR practices development in the region. Attention has been given to investigate time scope, business sectors, and aspects of EAR among three sub-groups of countries within the MENA region (i.e. Levant, Gulf Cooperation Council [GCC] and Iraq, and North African–Arab countries). The chapter also reviews the environmental challenges in the MENA region and the trends of EAR research in this region. It is concluded that although EAR practices are improving, the MENA region is still lagging behind the developed practices in different regions in the world. This chapter ends with an overview of the factors behind the weak practices of EAR, along with identifying aspects that can be considered as missed or “under researched” by the EAR research conducted in the MENA region.