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Accounting Disclosure of Environmental Performance in the Financial Reports of Tebessa Cement Company
| المصدر: | مجلة الآفاق للدراسات الاقتصادية |
|---|---|
| الناشر: | جامعة العربي التبسي تبسة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Djenina, Djamel (Author) |
| مؤلفين آخرين: | Mehassouel, Naamane (Co-Author) |
| المجلد/العدد: | مج8, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2023
|
| الصفحات: | 293 - 314 |
| ISSN: |
2571-9769 |
| رقم MD: | 1456135 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Accounting Disclosure | Environmental Disclosure | Environmental Performance | Financial Reports
|
| رابط المحتوى: |
عدد مرات التحميل
1
| المستخلص: |
This study aims to highlight the extent of the Cement Company's commitment in Tébessa State to the accounting disclosure of its environmental performance in financial reports. The study addresses the following topics using a descriptive analysis approach: Firstly, environmental accounting and the environment; secondly, accounting disclosure of environmental performance, and finally, the analysis and results of the disclosure of environmental performance in the financial reports of the Cement Company in Tébessa State. The study finds that the company uses disclosure in management reports for environmental accounting and is committed to disclosing environmental performance in financial reports. The disclosure is mainly positive, emphasizing environmental protection expenditures and measures under the Environmental Management System. However, it lacks quantitative information on negative environmental impacts, such as emissions and waste. |
|---|---|
| ISSN: |
2571-9769 |
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