استيعاب الرؤية التشريعية و القانونية لمنظور التنمية المستدامة : دراسة تحليلية لقوانين المحاسبة البيئية و التدقيق البيئي في الجزائر

Abstract EN

This study aims is to analyze the legislation and laws related to environnemental accounting and environnemental auditing in Algeria and to assess their understanding of the concepts and principals of sustainable development in order to achieve development with minimal pollution and environnemental damage and minimum consumption of Natural resources, especially fossils.

The study adopted an inductive Approach to the enumeration of legislation related to environnemental accounting and environnemental auditing in Algeria, and the analytical Approach to evaluate these legislations and their extent to the principals of sustainable development.

The study concluded that there are many legislations and laws that are consistent with the principals and philosophies of sustainability, and therefore it can be Said that the Algerian legislative texts and laws are very much orbed by the principals of sustainability.