PREMISES INVOLVING ACCOUNTING IN ENVIRONMENTAL PROTECTION ACTIVITIES
PREMISES INVOLVING ACCOUNTING IN ENVIRONMENTAL PROTECTION ACTIVITIES

Summary/Abstract: This article discusses issues related to the concepts of environment, sustainable development, accounting vision on environmental issues. Just as an entity takes into account the technological or social aspects, which may have a significant impact on the financial statements, it should take into consideration environmental aspects, to control the impact of its activities, services and products on the environment. This growing concern on pollution prevention and control appeared as a consequence of a tightened up legislation, but also because of the increasingly frequent use of the concept of sustainable development (sustainable). Accounting starts becoming more involved in the environmental issues, entities must submit information on policies, environmental programs implemented, expenditures they make to avoid as much as possible environmental destruction. Implementation of environmental accounting is necessary, because today the information system of the entities only partially considers environmental information

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