An Overview of Environmental Accounting

Message:
Article Type:
Review Article (دارای رتبه معتبر)
Abstract:

Given the growth and development of factories as well as the pollutants associated with them, environmental management and environmental performance have been developed as significant concepts in the global discourse in recent years and the importance of the environment is an important benefit to society and the success of the unit has a commercial.Over the past three decades, companies, communities and economies around the world have paid close attention to corporate environmental responsibility issues.Environmental accounting has developed as one of the accounting sub-sectors over the past years, and with the increasing focus of the community on environmental issues, accounting will play a special role in measuring the company's performance.In this research, the concepts, objectives, applications, reporting and environmental accounting and the advantages and disadvantages of environmental accounting will be discussed.

Language:
Persian
Published:
Accounting & Auditing Studies, Volume:10 Issue: 39, 2021
Pages:
35 to 54
https://magiran.com/p2361603  
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