{"references": ["1- \u0623\u0645\u064a\u0646 \u0627\u0644\u0633\u064a\u062f \u0623\u062d\u0645\u062f \u0644\u0637\u0641\u064a(2005)\u060c \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629\u060c \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629\u060c \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629.", "2- \u0627\u0644\u0633\u0639\u064a\u062f \u0641\u0631\u062d\u0627\u062a \u062c\u0645\u0639\u0629( 2000)\u060c \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u062f\u0627\u0631 \u0627\u0644\u0645\u0631\u064a\u062e \u0644\u0644\u0646\u0634\u0631\u060c \u0627\u0644\u0631\u064a\u0627\u0636.", "3-\u0628\u0633\u0628\u0639 \u0639\u0628\u062f\u0627\u0644\u0642\u0627\u062f\u0631\u060c \u0637\u0647\u0631\u0627\u0648\u064a \u062f\u0648\u0645\u0629 \u0639\u0644\u064a \u060c\u0628\u0648\u062f\u062e\u062f\u062e \u0643\u0631\u064a\u0645 (2018)\u060c\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648 \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u062f 1\u060c \u0627\u0644\u0639\u062f\u062f1 \u060c\u0639\u0644\u0649 \u0627\u0644\u0631\u0627\u0628\u0637 : https://www.asjp.cerist.dz/en/article/122715", "4- \u0646\u0627\u0635\u0631 \u062f\u0627\u062f\u064a \u0639\u062f\u0648\u0646(1991)\u060c \u0646\u0648\u0627\u0635\u0631 \u0645\u062d\u0645\u062f \u0641\u062a\u062d\u064a\u060c \u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u062f\u0627\u0631 \u0627\u0644\u0622\u0641\u0627\u0642 \u060c \u0627\u0644\u062c\u0632\u0627\u0626\u0631.", "6- Alain Capiez(1994), \u00e9l\u00e9ment de gestion Financi\u00e8re, Masson, 4 ed, Paris.", "7- Eric Stephany (1999), Gestion financi\u00e8re, ed Economica, Paris.", "8- Josette Peyrard (1999), Analyse financi\u00e8re, librairie Vuibert, 8e ed, Paris.", "9- Georges Deppallens & Jean-Pierre Jobard(1990), gestion financi\u00e8re de l'entreprise, editions Sirey, 10 ed, Paris.", "10- Michel Gervais(2000), contr\u00f4le de gestion, ed Economica, 7 ed, Paris.", "11- Pierre Bergeron (1993), la Gestion Moderne: Theorie et Cas. Gaetan morin \u00e9diteur, Qu\u00e9bec."]}

The subject of the study is about the possibility of rationalizing the environmental performance of the economic institution by linking it to financial performance and competitiveness, given that these two variables have a great impact to find out. In the field study, we touched upon the extent of the impact of the two aforementioned variables on the environmental performance of the cement corporation in a SAIDA town. We came to positive results that show the extent to which the environmental performance of the corporation is affected by these two variables.