Impact of sustainable environmental accounting elements on the credibility of accounting information: A field study in Algerian commercial banks

This research aims to determine what sustainable environmental accounting elements are included in the financial reports of Algerian commercial banks, how these elements affect the credibility of accounting information, and to identify the perceptions of stakeholders, such as investors, regulators, and customers, about the credibility of accounting information that includes sustainable environmental accounting elements. This study uses a quantitative research design to investigate the impact of sustainable environmental accounting elements on the credibility of accounting information. A field study took place in Algerian commercial banks, collecting primary data from the employees who prepare and present financial statements. The study results show that stakeholder perception and environmental accounting elements significantly affect the bank's financial reports. However, they do not affect the credibility of accounting information.