مساهمة الافصاح المحاسبي للمؤسسات على التكاليف البيئة في جذب الاستثمار الأجنبي في الجزائر

الملخص EN

Our study aims to identify the accounting disclosure of economic institutions on the environmental costs and its impact on attracting foreign investment to Algeria.

In order to achieve the objectives of the study and test its hypotheses the researcher designed a questionnaire aimed at a group of professionals and who will provide us with information that benefits the objectives of the study As it relied on a set of statistical methods to analyze the questionnaire.

Finally, the study concluded that the accounting disclosure on environmental costs helps attract foreign investment by showing institutions the extent of their commitment to preserving the environment.

And that what will be polluted in the environment will be borne its costs, and this is all due to the laws and legislation of the country in which these institutions operate.