Environmental accounting disclosure and its impact on the comprehensive financial performance of economic institutions - A descriptive and analytical study
The aim of this research paper is to analyze and evaluate the effectiveness of environmental performance disclosure, which raises questions about the extent of the application of environmental accounting and its relationship to the overall financial performance of institutions and the hypotheses we...
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| Format: | Article |
| Language: | Arabic |
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University of Boumerdes
2023-08-01
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| Series: | المجلة الدولية للأداء الاقتصادي |
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| Online Access: | https://ijep.dz/index.php/IJEP/article/view/37 |
| Summary: | The aim of this research paper is to analyze and evaluate the effectiveness of environmental performance disclosure, which raises questions about the extent of the application of environmental accounting and its relationship to the overall financial performance of institutions and the hypotheses were formulated following the descriptive analytical approach, to confirm the broad application of environmental accounting and this study concluded that despite the high costs incurred by institutions to preserve the environment, disclosure remains weak and therefore the inevitability of providing standards and measurement tools that aim to integrate the dimensions of environmental disclosure.
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| ISSN: | 2661-7161 2716-9073 |