العوامل المؤثرة على الإفصاح البيئي للمؤسسات الاقتصادية : دراسة لبعض المؤسسات الاقتصادية الجزائرية

الملخص EN

This study investigated the extent of environmental information disclosure provided in annuel reports of Algerian companies, and tested whether there were any relationships between the amount of environmental dislcosure and number of company characteristics.

Five of Algerian's largest companies that are environmentally sensitive were selected for inclusion in the study based on their 2013-2014 annuel reports.

By using content analysis method, the findings indicate very low level of environmental disclosure by the selected companies.

also by conducting the corelation analysis and Mann-Whitney test resultes show that, board size, firm size, and profitability have no significant effect of environmental disclosure.

The study concluded the need to create appropriate frameworks that would provide a suitable environment to encourage companies to disclose their environmental informations.