قياس التكاليف البيئية و الإفصاح عنها في القوائم المالية في ظل التوجه نحو تحقيق التنمية المستدامة

الملخص EN

The objective of this paper is to introduce sustainable development and environmental accounting and the reasons that led to its emergence, in addition to presenting the conceptual aspect of environmental costs and highlighting their importance in protecting the environment by removing or preventing the negative effects of the institution on the environment.

In the financial statements as the basis of environmental accounting where they allow the provision of accurate information on the environmental performance of the institution on the one hand, and on the other clarify the commitment of the institution to apply the laws and environmental legislation provided for and contribute to the achievement of Sustainable development