Aspects of Environmental Accounting Practices In Industrial Sector

Ehsan Mohammadiniya

Abstract


Rising weights on the environment and expanding environmental awareness have created the need to represent the different associations between all areas of the economy including industry and the environment. As we as a whole realize that Conventional national records focus on the estimation of monetary execution and development as reflected in advertise action. For an extraordinary finish appraisal of the maintainability of development and extension, the degree and scope of monetary accounting should be expanded to incorporate the utilization of non-advertised normal resources and misfortunes in wage era coming about because of the consumption and corruption of common capital. In any case, Conventional records don't concern the usually utilized deterioration alteration for human-made resources for common resources.


Keywords


Environmental Accounting, Industry

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References


ISO 14001: Environmental Management System Specification (Committee Draft, February 1995). ISO 14000 guidance document General Guidelines on Principles and Supporting Techniques (Committee Draft, February 1995).

Cutting Chemical Wastes (1985), INFORM, New York, NY; Environmental Dividends: Cutting More Chemical Wastes (1992),INFORM, New York, NY.

“Business Environmental Cost Accounting Survey,” Global Environmental Management Initiative ‘94 Conference Proceedings, p.243, March 16-17, 1994, Arlington, VA.

Green Ledgers: Case Studies in Corporate Environmental Accounting, edited by Daryl Ditz, Janet Ranganathan, and Darryl Banks(World Resources Institute, 1995) and Environmental Accounting Case Studies, EPA 742-R-95-00X

Wiseman, J. (1982). An Evaluation of Environmental Disclosure Made in Corporate Annual Reports. Accounting, Organizations and Society. 7(1) 53-63.


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