معوقات القياس و الإفصاح المحاسبي البيئي في المؤسسات الاقتصادية : دراسة ميدانية ببعض المؤسسات الصناعية بولاية سطيف

Abstract EN

This study aims to identify the reality of environmental accounting measurement and disclosure in economic enterprises, and the problems and difficulties encountered in this process.

The study showed that environmental disclosure is limited to descriptive disclosure of EMS for ISO 14001 certified enterprises.

The most important impediments to the environmental measurement and disclosure are the ence of uniform standards and methods, and the difficulty of measuring environmental costs and gains.

.