مجلة البشائر الاقتصادية
Volume 12, Numéro 1, Pages 772-787
2026-06-05

Sustainability Disclosure And Its Contribution To Enhancing The Financial Performance Of Algerian Economic Institutions: A Case Study Of Ain El Kebira Cement Company



Authors : Ahtatache Nachida .

Abstract

This study aimed to explore how sustainability disclosure contributes to enhancing the financial performance of companies through a case study of Ain Elkebira Cement Company, based on an analysis of its financial statements. The study reached a number of key findings. most notably that the company has adopted a range of sustainability principles and concepts, particularly through the implementation of ISO 45001standards released in 2018, as well as the adoption of ISO 9001 for quality management and ISO 14001 for environmental management. These standards demonstrate the company’s commitment to the highest levels of quality and management, which has positively contributed to improving its financial performance over the years.

Keywords

Disclosure ; sustainability ; financial performance

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