Çevresel Maliyetlerin Muhasebeleştirilmesi ve Denetimi
Accounting and Audit of Environmental Costs

Author(s): Murat Katı
Subject(s): Business Economy / Management, Energy and Environmental Studies, Economic development, Accounting - Business Administration
Published by: Özgür Yayın Dağıtım Ltd. Şti.
Keywords: accounting; environmental issues; sustainable development; audit;
Summary/Abstract: As a result of economic growth and sustainable development; Together with increasing environmental problems such as rapid population growth, technological developments, industrialization, air pollution, water pollution, wastes, the ecological balance is deteriorated and affects human life negatively. The deterioration of the ecological balance has increased the environmental awareness of the societies, as well as the necessity for businesses to give more importance to this issue. The costs incurred by the enterprises arising from the product or service production process and the costs incurred as a result of their environmental activities are defined as environmental costs. As a result of increasing environmental awareness, environmental costs have become a sub-discipline of accounting, called environmental accounting or green accounting. In this study, the concept of environmental cost, classification of environmental costs, accounting and control of environmental costs are explained.

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