Accounting Framework to Measure the Environmental Costs and Disclosed in Industrials Companies—Case Study of Societe Cement Hamma Bouziane (SCHB) in Constantine

Accounting, being an integrated information system, is not merely influenced by its environment, but also affects environment as well, due to its crucial role in generating the necessary information to decision-makers. It has two main pillars: measuring and declaring the costs that result from the activities of companies, especially industrial companies because they affect the environment. Therefore, the objective of this research is to investigate how well industrial companies are committed to measuring their environmental duties and declaring them in their balance sheets. This topic will be developed over two parts: scientific basis of environmental costs and accounting; environmental measuring and disclosure.