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

Rabiâa Sellah (rssouad@yahoo.fr)
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Rabiâa Sellah: UMBB - Université M'Hamed Bougara Boumerdes

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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. JEL Classification Codes: M41 M490; Environmental accounting; environmental costs; environmental disclosure; overall environmental performance. JEL Classification Codes: M41; M490 (search for similar items in EconPapers)
Date: 2023-06-06
New Economics Papers: this item is included in nep-env
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Published in International Journal of Economic Performance - المجلة الدولية للأداء الاقتصادي, 2023, 06 (01)

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