مساهمة المحاسبة عن التكالیف البیئیة في تحسین أداء المسؤولیة الاجتماعیة للمؤسسة - د ا رسة حالة الدیوان الوطني للتطهیر وحدة بسكرة-

Abstract

This study aims at clarifying the contribution of environmental costs to improving the social and environmental performance of the institution, and the effective role that plays in terms of its commitment to social responsibilities towards society and the state and the surrounding environment, by relying on the application of the environmental accounting system by studying and measuring environmental costs and their disclosure. To achieve the objectives of the study, we relied on the descriptive approach in the study of the theoretical side of accounting for environmental costs and their impact on the social responsibility of the institution, and a field study at the National Disinfection Unit of Biskra, It has been concluded that the Foundation bears environmental costs implicitly in its financial statements, and the presentation and analysis will contribute to the impact on the performance of corporate social responsibility. Keywords: environmental accounting, environmental costs, accounting for environmental costs, social responsibility.