Revue des Sciences Humaines & Sociales
Volume 3, Numéro 2, Pages 183-203

La Réalité De La Divulgation Environnementale Et Sociale Dans Les Entreprises Algériennes- Cas Des Entreprises De La Wilaya De Constantine

Auteurs : Chebarka Mehdi .

Résumé

This study aims to present the developments of environmental disclosure at the international level and the most important standards that govern it, and to highlight the reality of this practice in the Algerian institutions The information shortcoming and inability to meet the needs of stakeholders led the institutions to adopt a new type of reporting by which Disclosure is made. in addition to financial information, environmental and social information known as environmental reports or sustainable development reports. Algeria has known in recent years an increase in environmental awareness, where some institutions have moved to adopt environmental strategies to disclose the environmental information, but this practice still needs to be regulated and legalized.

Mots clés

environmentaldisclosure, environmental information, environmental and social reports