أهمية الإفصاح المحاسبي لتكاليف الأداء البيئي والاجتماعي وأثره على القوائم المالية ( دراسة ميدانية عى شركة الجبس ومشتقاته S.P.D.G غرداية

Abstract

إن اﻟﺘﻌﺮف ﻋﻠﻰ ﻣﺪى ﺗﻄﺒﻴﻖ اﳌﺆﺳﺴﺎت اﻻﻗﺘﺼﺎدﻳﺔ ﻟﻠﻤﺤﺎﺳﺒﺔ اﻟﺒﻴﺌﻴﺔ و اﻻﺟﺘﻤﺎﻋﻴﺔ ﻛﺎن ﻣﻦ ﺑﲔ أﻫﺪاف ﻫﺬﻩ اﻟﺪراﺳﺔ ﺣﻴﺚ ﰎ ﺑﻴﺎن ﻣﺪى أﳘﻴﺔ اﻹﻓﺼﺎح اﶈﺎﺳﱯ ﻟﺘﻜﺎﻟﻴﻒ اﻷداء اﻟﺒﻴﺌﻲ و اﻻﺟﺘﻤﺎﻋﻲ ﺿﻤﻦ ﻗﻮاﺋﻢ اﳌﺆﺳﺴﺎت . و ﻣﻦ اﺟﻞ ﺗﻮﺿﻴﺢ ﻣﻮﺿﻮع ﻫﺬﻩ اﻟﺪراﺳﺔ ﻗﻤﻨﺎ ﺑﺈﺳﻘﺎط ﻫﺬﻩ اﻷﻫﺪاف و اﻟﺘﺴﺎؤﻻت ﻋﻠﻰ ﺷﺮﻛﺔ اﳉﺒﺲ و ﻣﺸﺘﻘﺎﺗﻪ ﺑﻐﺮداﻳﺔ و ذﻟﻚ ﻣﻦ اﺟﻞ ﻣﻌﺮﻓﺔ ﻣﺪى إﻣﻜﺎﻧﻴﺔ اﻟﺸﺮﻛﺔ ﻣﻦ ﻗﻴﺎس ﻫﺬﻩ اﻟﺘﻜﺎﻟﻴﻒ و اﻹﻓﺼﺎح ﻋﻨﻬﺎ و ﻣﺪى ﻣﺴﺎﳘﺘﻬﺎ ﰲ ﲢﺴﲔ اﻷداء اﻟﺒﻴﺌﻲ و اﻻﺟﺘﻤﺎﻋﻲ . ﺑﻐﺮض اﻟﺘﻮﺻﻞ إﱃ ﻧﺘﺎﺋﺞ ﺗﻔﻴﺪ اﳌﺆﺳﺴﺔ و اﻟﺒﺎﺣﺜﲔ ، أﻣﺎ اﻷﺳﻠﻮب اﻷﺳﺎﺳﻲ اﳌﻌﺘﻤﺪ ﰲ ﻫﺬﻩ اﻟﺪراﺳﺔ ﻫﻮ اﻹﺳﺘﺒﺎﻧﺔ ﺣﻴﺚ ﰎ ﺗﻮزﻳﻌﻬﺎ ﻋﻠﻰ ﻣﻮﻇﻔﻲ اﻹدارة ﺑﺎﻟﺸﺮﻛﺔ ﻣﻦ اﺟﻞ اﻹﺟﺎﺑﺔ ﻋﻠﻰ ﻛﻞ اﻟﺘﺴﺎؤﻻت و ﻣﻌﺮﻓﺔ ﻣﺪى إدراك ﳎﺘﻤﻊ اﻟﺪراﺳﺔ øﺬﻩ اﳌﺴﺆوﻟﻴﺔ، و اﻟﻌﻤﻞ ﻋﻠﻰ ﲢﺴﲔ أداﺋﻬﺎ اﻟﺒﻴﺌﻲ و ﻣﻦ ﺧﻼل اﻃﻼﻋﻨﺎ ﻋﻠﻰ ﳎﻤﻮﻋﺔ ﻣﻦ اﻟﻮﺛﺎﺋﻖ اﻟﱵ ﲢﺼﻠﻨﺎ ﻋﻠﻴﻬﺎ ﻻﺣﻈﻨﺎ أن اﻟﺒﻨﻮد اﳌﺘﻌﻠﻘﺔ ﺑﻘﻴﺎس اﳌﺴﺆوﻟﻴﺔ اﻻﺟﺘﻤﺎﻋﻴﺔ ﻏﲑ واردة ﰲ ﻫﺬﻩ اﻟﻮﺛﺎﺋﻖ اﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻘﻮاﺋﻢ اﳌﺎﻟﻴﺔ أي اﻋﱰاف اﻟﺸﺮﻛﺔ ﻳﺘﻠﻚ اﳌﺴﺆوﻟﻴﺔ ﻳﺒﻘﻰ ﺑﺸﻜﻞ ﺟﺰﺋﻴﺎ Abstract

The present study aimed to discover the level that environmental and sicial accounting is applied in economic enterprises . We were interested at examining the importance that they give to environmental and social performance in thier financial lists. We chose the Company of Gypsum and its Derivatives in Ghardaia as a case for our investigation. To answer our questions, we formulated a questionniare to the employees of administration in the company.Our aim was to see if they are aware of the company’s social and environmental respossability , and if any future measures would be done to improve its environmental performace . But through examining a number of documents related to social responsibility, we noticed that chapters concerned with social responsibility are not included in the company’s financial lists ; i.e the company’s recognition of this responsibility is very limited.