Environmental accounting disclosure and its impact on the comprehensive financial performance of economic institutions - A descriptive and analytical study

Sellah Rabiaa
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Sellah Rabiaa: University of Boumerdes (Algeria)

IJEP, 2023, vol. 6, issue 1, Pages : 384-406

Abstract: 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.

Keywords: Environmental accounting; environmental costs; environmental disclosure; overall environmental performance (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:bjm:ijep00:v:6:y:2023:i:1:id:37

DOI: 10.54241/2065-006-001-024

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