الأفاق للدراسات الإقتصادية
Volume 8, Numéro 2, Pages 293-314
2024-01-14
Accounting Disclosure Of Environmental Performance In The Financial Reports Of Tebessa Cement Company
Authors : Djenina Djamel . Mehassouel Naamane .
Abstract
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 forenvironmental 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.
Keywords
Accounting disclosure ; environmental disclosure ; environmental performance ; financial reports
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