الاستدامة البيئية للمؤسسات الصغيرة و المتوسطة من خلال الإفصاح المحاسبي على التكاليف البيئية

Abstract EN

The interest of the environment and the reduction of the basic causes of environmental pollution is of great importance from different social groups.

The development of society is measured by the extent of its members' interest in preserving their environment and the environment of their children.

The extent to which they maintain the environment in which they operate and the extent to which they are exposed to the environmental costs caused by these institutions.

This interest has led to the emergence of environmental accounting, which will contribute to the sustainability of development for small and medium enterprises, Our study demonstrates the critical importance of accounting disclosure of environmental costs to the sustainability of development for SMEs.