مساهمة التدقيق البيئي في خلق و تعظيم قيمة المؤسسة الاقتصادية و تحسين أدائها البيئي : دراسة حالة على مستوى المؤسسة الوطنية للسباكة Alfet بتيارت

الملخص EN

Q56.

The study aims to demonstrate the importance of enterprises' environmental responsibility and disclosure to stakeholders and others in society, which will contribute to enhancing the quality of accounting information, improving the image, status and value of the enterprise within society, and increasing its environmental performance in the global pursuit of environmental conservation and sustainable natural resources.

Contemporary studies have shown a positive relationship between social and environmental responsibility reports and the financial performance of the enterprise, which positively reflects its status, value and market position.

The study concluded that the Algerian Swimming Organization (ALFET) seeks to improve its environmental status by trying to abide by environmental laws and declare hazardous waste, studying the environmental impact of some projects, studying the risk of obtaining an exploitation license, increasing the value of the institution and enhancing its status.

Therefore, it is necessary to apply this kind of scrutiny and pass strict laws to reflect it, especially with regard to environmental accounting, reviewing occupational health and safety, and reviewing waste management to ensure the effective application of these methods.