إطار مقترح لتقارير استدامة المؤسسات الجزائرية في ضوء مبادرة التقارير العالمية

الملخص EN

This research aimed to propose indicators for Sustainability Reporting format in view of Global Reporting Initiative, and to test its acceptance by auditors and stakeholders in Algeria.

To achieve this aim, the researchers surveyed the views of a selective sample of 30 auditors and 15 stakeholders.

The research concluded To accept the most important items of the proposed framework for the Sustainability Reporting in Algerian.