المحاسبة البيئية كمدخل لتطبيق المسؤولية الاجتماعية في المؤسسة الاقتصادية : دراسة حالة مؤسسة نفطال وحدة -تبسة

الملخص EN

This dissertation attempts to see how effective is the environmental accounting in the applicability of social responsibility, with regards to NAFTEL Company – Tebessa section- as a case study.

The research is categorically divided into theoretical and practical part.

In addition, it uses descriptive analytical approach as well as the “survey method” so as to gather up data and analyze the results.

In fact, the latter have shown that NAFTEL, Tebessa section, employs environmental accounting in an endeavor to maintain a solid social responsibility towards a multiplicity of dimensions, be it environmental, social, or economic.

Correspondingly, the study has come to a plethora of recommendations, among which is: the necessity for environmental accounting along with the dimensions of social responsibility to be consistent in order to reach decisions, that go hand in hand with the requirements of economic development within the aforementioned company.