" العلاقة التكاملية بين السياسة المالية والمراجعة البيئية بهدف تحقيق التنمية المستدامة " (دراسة مقارنة على مصانع الألومنيوم) | ||
| Journal of Environmental Science | ||
| Articles in Press, Accepted Manuscript, Available Online from 18 November 2025 | ||
| Document Type: Original Article | ||
| DOI: 10.21608/jes.2025.414294.2070 | ||
| Author | ||
| Amal Hassan ELdeep* | ||
| Department of Environmental, Legal and Administrative Sciences, Faculty of Graduate Studies and Environmental Research, Ain Shams University, Cairo. | ||
| Abstract | ||
| The research aimed to analyze the mutual effects between fiscal policies and environmental review in the context of achieving the Sustainable Development Goals, through a comparative study of the aluminum industry in three countries with different economic and development experiences: China, the United Arab Emirates, and Egypt. The research relied on a descriptive-analytical approach, supported by quantitative data extracted from international and national reports for the period (2017–2024), with a focus on carbon emissions and energy efficiency indicators in Chalco and EGA companies, and Misr Aluminum. The results also showed that the effectiveness of green fiscal policies and the power of environmental review are critical factors in the transition to low-carbon production. The UAE achieved the highest reduction in emissions intensity thanks to financial incentives and clean energy investments, followed by China as a result of incremental strategies, and Egypt due to weak green finance and inadequate environmental stewardship. The research revealed an integral relationship between the allocation of financial resources to sustainable activities and the role of environmental audit in promoting transparency and accountability. The research concluded that an integrated framework that combines incentive fiscal policies and mandatory environmental review is needed to contribute to achieving a structural shift towards a low-carbon economy in emission-intensive industries. The research also recommends supporting green finance programs and climate debt swaps in developing countries, activating digital environmental audit systems, and expanding the scope of Environmental disclosure of industrial companies, in order to enhance their competitiveness and achieve the goals of sustainable development. | ||
| Keywords | ||
| Keywords: Fiscal Policy; Environmental Review; Sustainable Development; Aluminum Industry; Carbon Emissions | ||
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