مجلة الاقتصاد والبيئة
Volume 8, Numéro 1, Pages 348-366
2025-05-25
A Theoretical Reading Of The Financial Accounting Of Industrial Waste Risks.
Authors : Mendli Salah Eddine .
Abstract
The rising awareness of the company’s economic players about the environmental problems is inducing to changes in the companies and their stakeholders’ real behavior. This brings to adopt different actions protective of the environment. For this purpose, the implementation of these actions in the sustainable development context, generates significant expenses which must be accounted by traditional accounting. The intervention of accounting standard-setters is therefore required to promote, within IAS / IFRS, standards that take into account its environmental aspects, in order to help companies assess their environmental performance and inform investors about environmental risk.
Keywords
pollution ; industrial waste management ; Financial environmental accounting ; environmental expenses ; Accounting Standards.
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