واقع القياس والإفصاح عن التكاليف البيئية وأثره على القوائم المالية للمؤسسات الاقتصادية الجزائرية - دراسة استطلاعية

Abstract

This study aims to investigate the reality of measurement and disclosure of environmental costs and its impact on the financial statements of the Algerian economic institutions, by setting their concepts and identifying the various aspects related to them. In order to achieve this, we conducted an exploratory study with a group of economic institutions to measure what the latter should pay to the responsible institutions for environmental protection and how to disclose the costs of reducing environmental pollution in financial reports in a way that is easy to understand for the purpose of using them in decision- making. The study reached that the institutions under this study measure some of the environmental costs and disclose them, but not separately from other economic costs, and the environmental disclosure is limited to taxes and fees paid in the form of fixed values. This has made it difficult to measure the environmental costs and separate them from the total costs of the activity because they are not classified in their own accounts, as well as the difficulty of disclosing the environmental costs due to the absence of legal texts obliging the Algerian economic institutions to disclose the costs of pollution reduction in the financial statements. Measuring and disclosing environmental costs has an impact on the financial statements of economic institutions in assessing their environmental performance. The study recommended that the measurement of environmental activities should be codified and expressed in an accounting manner in accordance with the Algerian accounting environment, as well as giving a view to including environmental accounting within the standards governing the accounting profession in Algeria. Keywords: Environmental Accounting Disclosure, Environmental Costs, Environmental Accounting Measurement, Environmental Accounting, Financial Statements, Economic Institutions.