Approche théorique de l'application de la comptabilité environnementale financière

Abstract EN

The rising awareness of the company's economic players about the environmental problems is inducing to changes in the companies and their stakeholders' real behavior.

This brings to adopt different actions protective of the environment.

For this purpose, the implementation of these actions in the sustainable development context, generates significant expenses which must be accounted by traditional accounting.

The intervention of accounting standard-setters is therefore required to promote, within IAS / IFRS, standards that take into account its environmental aspects, in order to help companies assess their environmental performance and inform investors about environmental risk.

Key words: Managerial innovation, Financial environmental accounting, environmental expenses, Accounting Standards.