متطلبات تطبيق محاسبة التلوث البيْي

Abstract

This study aims to clarify the requirements for the application of environmental pollution accounting as a topic that many researchers have been interested in because it has become the orientation of most institutions towards achieving the social goal on the economic side, and this is by preserving the environment from all pollution problems of all kinds. Theoretical and using the method of a case study in the applied side to know the reality of the application of environmental pollution accounting at Kanfour Ceram Biskra Foundation. The study reached a number of results, among which we mention that the institution has allocated considerable amounts to reduce environmental pollution, which is represented in the process of acquiring equipment and machines to reduce it, but it bears environmental costs that are not accounted for according to the environmental accounting system, as they are included in the general costs of the institution and carrying out technological procedures for waste management and treatment Through recycling, and in the light of these results, a set of suggestions and some horizons were reached