تحليل أثر المقاربة الجبائية على الإفصاح البيئي للمؤسسات الصناعية الجزائرية - دراسة تطبيقية للفترة الممتدة (2015-2018) -

Abstract

This study aims to determine the level of environmental disclosure from the companies' perspective by identifying the underlying motives for the disclosure of environmental information and analyzing the importance of making it available to all in order to reduce environmental impacts and damage. It seeks to investigate the determinants of the environmental disclosure decision in the Algerian business environment, and we used the descriptive approach to explain the environmental disclosure and the influencing factors, with the use of an experimental approach using a content analysis model to measure the level of environmental disclosure in Algerian industrial companies. The study also relied on multiple regression to determine the factors affecting environmental disclosure. By studying the impact of external and institutional factors on the environmental disclosure of Algerian industrial companies during the extended period (2015-2018). The study concluded that one of the most important motivations explaining environmental disclosure in Algerian industrial companies is to obtain legitimacy to continue their actual activities by ensuring environmental tax obligations, which leads to disclosure of environmental information in general with difficulty verifying them, especially since most companies belong to the public sector It is supposed to be an example for the private sector to emulate, and the factors affecting the environmental disclosure of industrial companies were represented in each of the public authority by its reliance on environmental collection due to its environmental regulations, laws and implementation mechanisms enjoyed by the public authority, in addition to the effect of size on the environmental disclosure of the companies in question The study is a result of the environmental impacts that it leaves, and highlights the importance of the study in considering environmental disclosure as a value within the institution, which reflects its interest in environmental responsibility, with the need to strengthen cooperation with both the public authority and society in preparing a binding environmental disclosure model that achieves the environmental performance of Algerian industrial companies.