مجلة التنمية والاستشراف للبحوث والدراسات

Environmental Accounting Practices In Industrial Organizations: An Analytical Study Of The Integration Of Iso 14001 Environmental Management System Principles And Their Impact On Enhancing Environmental Performance

Auteurs : Blidi Abdou . Sobaihi Nawal .

Résumé

Abstract: This study aims to highlight environmental accounting practices in industrial institutions through the integration of ISO 14001 standards and enhancement of environmental performance. The study's problem centered on how to improve environmental accounting practices and the role of ISO 14001 guidelines in this process. The study adopted a descriptive analytical approach, analyzing methods used to measure environmental costs and the role of ISO 14001 standards in improving the environmental performance of institutions. The results showed that integrating these standards contributes to improving transparency and disclosure of environmental costs, enhancing companies' ability to improve their environmental performance, supporting sustainability, and reducing environmental costs. Additionally, adopting these standards promotes environmental compliance and increases company credibility. Therefore, the study recommended that institutions adopt these advanced methods and increase awareness of the importance of environmental standards to enhance environmental sustainability and achieve efficiency in environmental performance.

Mots clés

Environmental Accounting ; ISO 14001 Standard ; Environmental Performance ; Sustainability