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The trend towards disclosure of environmental performance and the introduction of environmental accounting within the general framework of the accounting system has increased as a result of the concern of government and civil organizations for the environment and sustainable development, and the pressure exerted by international, professional and academic bodies on institutions and countries on the environment and the need to protect and develop them through the adoption of the concept of sustainable development. In this context, this paper explains the importance of environmental accounting for sustainable development through the following elements: - Sustainable development. - Environmental accounting. - The role of environmental accounting in sustainable development.