2024/09/03 by AMMOUR OUGUENOUNE Hind
#FOS: Languages and literature
paper · doi:10.60632/ziglobitha.n011.21.vol.2.2024
Abstract : The preservation of the environment is taken in a more serious manner. It has become an important issue in the international community, being at the heart of the concerns of the State and individuals who are affected by the pollution of beaches and soils, surrounded by waste, citizens suffering every day from the noise and polluted air they breathe. However, it is necessary to underline the requirement of sustainable development which combines a multiplicity of disciplines in complex issues such as the negative externalities of economic activity. The triple performance (economic, social, environmental) of companies is today observed by the most advanced stakeholders and companies, it is achieved by the implementation of environmental accounting which allows the company to direct its environmental management towards value creation. Indeed, management accounting addressed to the environment presents itself and takes an important role in responsible and environmental management. This requires bringing together an economic and societal perspective as a research object in order to consider the contestations to which it is currently subject. During this study, our objective is to highlight the extent to which management accounting can provide relevant solutions to the integration of environmental concerns. Keywords: environmental management accounting, environmental costs, sustainable development, social responsibility, environmental performance.