The role of environmental accounting in the transition to renewable energies for achieving sustainable development in Algeria

Abstract EN

This research paper aims to clarify the relationship between adopting the green accounting philosophy and the orientation towards the choice of renewable energies as an approach to achieve both energy security and sustainable development in Algeria.

the research assumes that activating and integrating the environmental dimension within the activity of institutions has a major impact in adopting alternative energies to the fossil, depleted energies that threaten environmental security.

the choice of renewable energy, rather than being strategy for achieving energy security, also it is considered less polluting and is part of the concept of sustainable development.

accordingly, this paper attempts to answer the following problem : to what extent can green accounting contribute to achieving sustainable development ?