إطار مقترح للتقرير المحاسبي عن استدامة المؤسسات الاقتصادية

الملخص EN

This study deals with an important subject at the present time, a report accounting for sustainable development, or what is known: the sustainability of the institutions or the report on liability, where addressing the sustainability of the institutions and responsibility in terms of practices, economic, environmental and social, where the report was accounting for the sustainability of corporate attention in the literature of accounting beginning of work, Gray 1990, starting from the nineties until the date of publication of general guidelines for accounting for sustainability in the top of the world for sustainable development in Johannesburg in 2002. In the practical side; has addressed the study sample of auditors and stakeholders at the enterprise level.

In order to know the aspects that relate to the disclosure of information relating to sustainable development dimensions (economic, social and environmental), and the study found a complete agreement on the most important items that should be on the economic institutions of the Algerian disclosed that relate to issues of sustainability.