Environmental Accounting—A New Dimension of Sustainable Development

2021 ◽  
pp. 85-95
Author(s):  
Sandip Basak ◽  
Sahita Mitra
Keyword(s):  
Sustainable Development ◽  
Environmental Accounting

scholarly journals Sustainability and Corporate Social Responsibility in accounting

2021 ◽  
pp. 11-25
Author(s):  
Nikolina Dečman ◽  
Marzena Remlein ◽  
Ana Rep
Keyword(s):  
Sustainable Development ◽  
Social Responsibility ◽  
Financial Reporting ◽  
Environmental Accounting ◽  
Three Dimensions ◽  
Green Accounting ◽  
Business Operations ◽  
Modern Business ◽  
Environmental Goals ◽  
Corporate Social

The term sustainable development is understood as such socio-economic development in which the process of integrating political, economic and social activities takes place, while maintain-ing natural balance and the durability of basic natural processes, in order to ensure the possibility of satisfying the basic needs of individual communities or citizens of both the modern generation, and future generations. Sustainable development has three dimensions: ecological, economic and social. A consequence of the growing importance of social and ecological aspects of business operations is the increased interest and requirements for reporting, understood as a set of reports containing both financial and non-financial information. This chapter covers the concept of sustainable development, CSR and explains the role, goals and challenges of social responsibility accounting.CSR reporting has become some kind of a trend in non-financial reporting. Many large interna-tional companies make great efforts to prepare CSR reports in order to transparently communicate with their stakeholders as well as strive to achieve established social and environmental goals. CSR covers different aspects of business, with, among other things, environmental issues being highlighted. The importance of green accounting has been recognized globally where the adoption of the 2014/95/EU Directive has just further raised awareness of the importance of reporting on the environment and environmental activities. This chapter covers the basic concept and development phases of sustainable and environmental accounting, explains the role of green accounting in modern business conditions and discusses the benefits and opportunities it provides to interested users.

scholarly journals Eco-efficiency, sustainable development and environmental accounting in the tourism industry during a crisis

2018 ◽  
Vol 14 (3) ◽  
pp. 58-64
Author(s):  
Nikolaos Sariannidis ◽  
Alexandros Garefalakis ◽  
Panagiotis Ballas ◽  
Evdoxia Grigoriou
Keyword(s):  
Sustainable Development ◽  
Financial Reporting ◽  
Business Performance ◽  
Management Practices ◽  
Environmental Accounting ◽  
Tourism Industry ◽  
Financial Reports ◽  
Tourism Management ◽  
And Performance ◽  
Hospitality And Tourism Industry

Tourism industry exploits the local fragile resources of a destination including biodiversity, archaeological and cultural areas with tourists expressing a propensity to visit places with high environmental quality and intensely local culture elements. Thus, traditional tourism management practices that are associated with the environmental degradation and catastrophe of these resources should be scrutinized and avoided. The aim for the particular study is to investigate the notion of sustainable development within the realm of hospitality and tourism industry by suggesting avenues for further research regarding both policymakers and practitioners. The contribution of this study is that it links sustainability management with financial reporting and business performance. Building on the above, it highlights the importance of accounting by shedding light on how the latter could better incorporate environmental practices and performance of a business entity into reporting improving the quality of narratives and usefulness of financial reports to various stakeholders. The novelty of this study is that it proposes the focus on accounting as a mediating factor to imprint sustainable practices adopted by a business entity in an effort to provide quality reports to stakeholders and a tool to diffuse environmentally sensitive practices from the side of policymakers.

scholarly journals Contabilidad ambiental y la responsabilidad social empresarial dentro del panorama mundial del desarrollo sostenible

ECA Sinergia ◽  
2019 ◽  
Vol 10 (2) ◽  
pp. 105
Author(s):  
Nilda Alexandra Avellán Herrera
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Descriptive Analysis ◽  
Environmental Accounting ◽  
Accounting System ◽  
Palabras Clave ◽  
Corporate Social ◽  
National Environmental ◽  
Research Type

  El presente artículo, tiene como finalidad realizar un análisis descriptivo de la implementación de la contabilidad ambiental nacional en Ecuador y su relación con los procesos de responsabilidad social empresarial que aportan al logro de los Objetivos de Desarrollo Sostenible (ODS). Para la elaboración de la investigación, se utilizó un nivel de investigación descriptivo y un tipo de investigación bibliográfico; entre los principales resultados del presente trabajo están un cuadro resumen con la normativa relacionada al cuidado del medio ambiente y los componentes del Sistema de Contabilidad Ambiental Nacional de Ecuador, así como los avances con respecto a la categorización y homologación de los indicadores relacionados a la protección del medio ambiente en cada uno de los ODS. Se concluye que la aplicación y el cumplimiento de los indicadores para alcanzar las metas de los ODS han representado un arduo trabajo para las entidades especializadas en cada uno de los países; para obtener información estadística de aspectos ambientales, en miras de implementar las mejores decisiones por parte de los gobiernos y sus instituciones.   Palabras clave: Responsabilidad social empresarial, desarrollo sostenible, comercio y medio ambiente, recursos no renovables y conservación   ABSTRACT   This article is intended to carry out a descriptive analysis of the implementation of national environmental accounting in Ecuador and their relationship with the processes of corporate social responsibility, contributing to the achievement of the objectives of sustainable development. For the development of research, we used a descriptive level of research and bibliographic research type between the main results of this work are a picture overview with the regulations related to the care of the environment and the components of the National Environmental Accounting System of Ecuador, as well as the advances with respect to categorization and approval of indicators related to the protection of the environment in each of the objectives of sustainable development. It is concluded that the implementation and enforcement of the indicators for the goals of the objectives of sustainable development have represented hard work for institutions specialized in each of the countries; for statistical information on environmental aspects, in order to implement the best decisions Governments and their institutions.   Key words: Corporate social responsibility, sustainable development, trade and environment, non renewable resources and conservation  

scholarly journals Stop accounting myopia: – think globally: a polemic

2019 ◽  
Vol 15 (1) ◽  
pp. 87-99 ◽  
Author(s):  
Trevor Hopper
Keyword(s):  
Sustainable Development ◽  
Developing Countries ◽  
Human Rights ◽  
Civil Society ◽  
Sustainable Development Goals ◽  
Environmental Accounting ◽  
Social Implications ◽  
Content Type ◽  
Global Institutions ◽  
Development Goals

PurposeThe purpose of this paper is to cover issues raised in the author’s plenary address to the Journal of Accounting and Organizational Network Conference held in Melbourne in November 2017. This called for accountants, whether professionals in practice or in academia, to broaden their vision of accounting and accountability beyond the financial accountability of organisations, and serving corporate and capital market interests, to consider how it can help achieve sustainable development goals.Design/methodology/approachThe discussion is based on personal experience, cognate literature and policies of major global institutions.FindingsWhilst the need for financial reporting will remain, there is a pressing need for reporting to measure, monitor and make accountable organisations’ obligations to help achieve sustainable development goals established by global institutions such as the United Nations. Areas of importance discussed are accounting for human rights, mitigation of climate change, securing decent work, increasing accountability – especially civil society democratic participation – and a greater and more equal partnership with stakeholders and developing countries to address their needs.Research limitations/implicationsThe paper is a personal polemic intended to provoke reflection and reform amongst accountants.Practical implicationsThe paper outlines the areas where accounting could and has addressed human rights and sustainability issues.Social implicationsThe social implications are vast, for they extend to major issues concerning the preserving the planet, its species, humankind and enhanced democratic processes for civil society and developing countries.Originality/valueThe paper reinforces the need for policy reforms advocated by social and environmental accounting researchers.

Environmental Accounting and Audit in Market Conditions

Auditor ◽  
2017 ◽  
Vol 3 (1) ◽  
pp. 23-28 ◽  
Author(s):  
Чхутиашвили ◽  
Lela Chkhutiashvili
Keyword(s):  
Sustainable Development ◽  
Environmental Accounting ◽  
Key Factors ◽  
Market Conditions

The article considers the actual questions of environmental accounting and audit in market conditions, which are the key factors of sustainable development of Russian organizations.

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