أثر الالتزام البيئي على تعزيز جودة المحاسبة البيئية دراسة حالة المؤسسة الوطنية للاسمنت

الملخص EN

This study aims to reveal the impact of the environmental commitment of the company in order to strengthen the quality of the environmental accounting, through the determination of the accounting quality parameters, from which are: The activation of the sustainable environment performance to achieve green innovation, in the light of an effective environmental system, that stands for less environmental charges.

We have opted for the descriptive analytic method for the analysis of variables, as well as a case study within the National Company of Cement, by the mean of a questionnaire based on the results of the Program SPSS.

V25 - Statistics Data Analysis, this study has concluded to the existence a significant statistics impact on the moral level (α≤0.

05) of the Environmental commitment to the quality of environmental accountingKey words: Environmental Commitment, Environmental Accounting, Quality of Environmental Accounting, sustainable Environmental Performance, Green Innovation.

JEL Classification Codes: O31, M41, Q51, Q55, Q56