IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-04183404.html
   My bibliography  Save this paper

Environmental accounting disclosure and its impact on the comprehensive financial performance of economic institutions - A descriptive and analytical study

Author

Listed:
  • Rabiâa Sellah

    (UMBB - Université M'Hamed Bougara Boumerdes)

Abstract

The aim of this research paper is to analyze and evaluate the effectiveness of environmental performance disclosure, which raises questions about the extent of the application of environmental accounting and its relationship to the overall financial performance of institutions and the hypotheses were formulated following the descriptive analytical approach, to confirm the broad application of environmental accounting and this study concluded that despite the high costs incurred by institutions to preserve the environment, disclosure remains weak and therefore the inevitability of providing standards and measurement tools that aim to integrate the dimensions of environmental disclosure.

Suggested Citation

  • Rabiâa Sellah, 2023. "Environmental accounting disclosure and its impact on the comprehensive financial performance of economic institutions - A descriptive and analytical study," Post-Print hal-04183404, HAL.
    • Handle: RePEc:hal:journl:hal-04183404
    Note: View the original document on HAL open archive server: https://cnrs.hal.science/hal-04183404
    as

    Download full text from publisher

    File URL: https://cnrs.hal.science/hal-04183404/document
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Environmental accounting environmental costs environmental disclosure overall environmental performance. JEL Classification Codes: M41 M490; Environmental accounting; environmental costs; environmental disclosure; overall environmental performance. JEL Classification Codes: M41; M490;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-04183404. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.