الإفصاح المحاسبي عن التكاليف البيئية و المعوقات التي تواجهه : دراسة حالة مؤسسة الإسمنت و مشتقاته الشلف

الملخص EN

This study aimed at the subject of accounting disclosure about the environmental costs and the obstacles that prevent it from being applied in the industrial establishment.

To study the relationship between these variables, we distributed and analyzed 34 forms to the staff of the Accounting and Finance Department and the senior management of Cement fondation and its derivatives in Chlef, Study hypotheses were tested using the statistical program (spss V 23).

The study found that Cement fondation and its derivatives in Chlef defray the environmental costs generated by their industrial activity, which are implicitly separated from public accounts.

The establishment suffers from weak accounting disclosure of environmental costs, as a result of many obstacles that it faces.