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...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Arabic |
| Published: |
University of Boumerdes
2023-08-01
|
| Series: | المجلة الدولية للأداء الاقتصادي |
| Subjects: | |
| Online Access: | https://ijep.dz/index.php/IJEP/article/view/37 |
| _version_ | 1797388964823302144 |
|---|---|
| author | SELLAH RABIAA |
| author_facet | SELLAH RABIAA |
| author_sort | SELLAH RABIAA |
| collection | DOAJ |
| description |
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.
|
| first_indexed | 2024-03-08T22:48:45Z |
| format | Article |
| id | doaj.art-fbcb2140de3647d0b6a664149355f38b |
| institution | Directory Open Access Journal |
| issn | 2661-7161 2716-9073 |
| language | Arabic |
| last_indexed | 2024-03-08T22:48:45Z |
| publishDate | 2023-08-01 |
| publisher | University of Boumerdes |
| record_format | Article |
| series | المجلة الدولية للأداء الاقتصادي |
| spelling | doaj.art-fbcb2140de3647d0b6a664149355f38b2023-12-16T18:00:13ZaraUniversity of Boumerdesالمجلة الدولية للأداء الاقتصادي2661-71612716-90732023-08-0161Environmental accounting disclosure and its impact on the comprehensive financial performance of economic institutions - A descriptive and analytical studySELLAH RABIAA0University of Boumerdes (Algeria) 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. https://ijep.dz/index.php/IJEP/article/view/37Environmental accountingenvironmental costsenvironmental disclosureoverall environmental performance |
| spellingShingle | SELLAH RABIAA Environmental accounting disclosure and its impact on the comprehensive financial performance of economic institutions - A descriptive and analytical study المجلة الدولية للأداء الاقتصادي Environmental accounting environmental costs environmental disclosure overall environmental performance |
| title | Environmental accounting disclosure and its impact on the comprehensive financial performance of economic institutions - A descriptive and analytical study |
| title_full | Environmental accounting disclosure and its impact on the comprehensive financial performance of economic institutions - A descriptive and analytical study |
| title_fullStr | Environmental accounting disclosure and its impact on the comprehensive financial performance of economic institutions - A descriptive and analytical study |
| title_full_unstemmed | Environmental accounting disclosure and its impact on the comprehensive financial performance of economic institutions - A descriptive and analytical study |
| title_short | Environmental accounting disclosure and its impact on the comprehensive financial performance of economic institutions - A descriptive and analytical study |
| title_sort | environmental accounting disclosure and its impact on the comprehensive financial performance of economic institutions a descriptive and analytical study |
| topic | Environmental accounting environmental costs environmental disclosure overall environmental performance |
| url | https://ijep.dz/index.php/IJEP/article/view/37 |
| work_keys_str_mv | AT sellahrabiaa environmentalaccountingdisclosureanditsimpactonthecomprehensivefinancialperformanceofeconomicinstitutionsadescriptiveandanalyticalstudy |