Abstract: This research finds to answer the following questions. What is the importance of measuring and analyzing the environmental costs of industries companies? What is the relationship between environmental costs and financial statements? How to include this environmental cost in our financial statements? Research study the concept of environmental quality accounting costs of concepts related to environmental pollution. And the degree of interdependence between the concept of environmental accounting, and increase awareness of the environmental responsibilities to led the need for attention to accountants and decision makers to the problem of pollution and knowledge of different aspects to gaining the costs borne by enterprises to reduce or remedy the damage caused by pollution measurement, the firms operating in the sugar industries or practicing active would not pollute the environment, it must disclose environmental accounting information in order to meet the demand of stakeholders on this information allowing them to evaluate past decisions or assistance in making the current or future decisions.