تقييم واقع الإفصاح المحاسبي عن الأداء البيئي في المؤسسة الاقتصادية: دراسة حالة شركة مناجم الفوسفات بئر العاتر-تبسة

الملخص EN

The following study aims to evaluate the reality of the accounting disclosure on the environmental performance of Bir el Ater phosphate mining company, Tebessa, Algeria.

the descriptive analytical approach was adopted by analyzing and interpreting the content of the reports and documents of the company under study.

the study reached several results, the most important of which is that there is no environmental accounting system that allows disclosure of environmental costs in the financial statements, not even the annexes attached to the financial statements.

moreover, the company suffers from a lack of qualified experts in the environmental field.

therefore, a number of recommendations are presented, including: activating environmental awareness within the company for its employees through training and rehabilitation such as organizing training courses.