مساهمة المحاسبة البيئية في تحقيق التنمية المستدامة : دراسة حالة مؤسسة البسكرية للإسمنت -بسكرة

الملخص EN

This study aims to determine the role of environmental accounting in achieving sustainable development, trying projection this study on Biskria Cement institution, through a survey included 72 samples of the managerial employees in institution, using the questionnaire tool, "Microsoft Excel 2007", and "SPSS V22" program, and adopted descriptive analytical approach, This study concluded that the Biskria Cement institution aims through applying environmental accounting to achieve the economic dimension represented in maximizing their profits, However, it considers the environmental dimension as a mandatory procedure imposed by the force of laws and legislations without paying more attention to sustainable development by addressing the residues of the production process by using machines to filter its emissions, in order to avoid paying environmental taxes, While concerned with the internal social dimension such as providing security and occupational safety for its workers, and external by beautifying the surrounding area and afforestation to save the environment