Revue algérienne d'économie et gestion
Volume 20, Numéro 1, Pages 257-273
2026-06-01
Integration Of Environmental Management Control In Companies: Case Of Companies In The Western Region Of Algeria
Authors : Mendli Salah Eddine . Daoudi Mohammed .
Abstract
Abstract This article aims to analyze the dimensions of implementing environmental management control, regarded both as a new approach to managerial innovation and as a lever of competitiveness for the modern enterprise. Based on a literature review, we identified the key elements that served as the foundation for structuring the empirical part of this study and for designing the questions of our survey used to collect data. The findings initially show that the adoption of environmental management in small and medium-sized enterprises remains limited, primarily due to a lack of specialized skills. Furthermore, the absence of clearly defined environmental performance indicators established by regulatory authorities constitutes a major constraint. This shortcoming makes it difficult to set quantitative and financial objectives, thereby hindering the effective implementation of environmental management control.
Keywords
Environmental management control ; environmental budgeting ; environmental costs ; environmental accounting ; ISO 14000 standard
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