REALITY AND PROSPECTS OF IMPLEMENTING SUSTAINABLE DEVELOPMENT ACCOUNTING IN THE ALGERIAN ENVIRONMENT: A FIELD STUDY OF A SAMPLE OF ECONOMIC INSTITUTIONS IN THE STATE OF M'SILA.

Abstract

This study aimed to assess the extent of application and documentation of proposed indicators for implementing sustainable development accounting in Algerian economic institutions (M'sila Province), in accordance with established accounting methods and practices, and subsequently disclosing them in the form of a report called the Sustainable Development Report. Algeria, like other countries, has focused on embedding sustainable development in legislation and laws, especially regarding highly polluting industrial institutions, imposing obligations on them to implement environmental and social aspects.