المحاسبة البيئية في الشركات النفطية بالجزائر كمدخل استراتيجي لتحقيق التنمية المستدامة- مع الإشارة لمجمعي "توات غاز" و "عين صالح غاز"

الملخص EN

The study aims to know the extent to which environmental accounting contributes to achieving sustainable development in oil companies, considering environmental accounting or green accounting - as it is also called - as an effective system that governs the environmental performance of the organization.

In order to achieve the aim of the study, a selected sample was surveyed from two industrial establishments active in the field of hydrocarbons in Algeria, namely the Touat Gas complex, located in the state of Adrar, and the Ain Saleh Gas complex, which is located in the state of Ain Saleh.

The study found that oil institutions have an awareness of the importance of applying environmental accounting, but without actually implementing it, given a set of difficulties that impede its application and benefit from its benefits in a way that serves institutions, society and the environment in the short and long term.

Environmental accounting to ensure the achievement of sustainable development dimensions.