Publication: Contabilitatea mediului – parte componentă a contabilităţii tradiţionale
Date
Authors
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Volume Title
Publisher
ASEM
Abstract
Description
CARAMAN, Stela, GUGLEA, Daniel. Contabilitatea mediului – parte componentă a contabilităţii tradiţionale. In: Conferinţa Ştiinţifică Internaţională “Provocările contabilităţii în viziunea tinerilor cercetători” [online], 15 martie 2018, Ed. a 2-a: Culeg. de lucări șt. Chişinău: ASEM, 2018, pp. 86-92. ISBN 978-9975-75-923-6.
Environmental accouting can help improve the environment by pointig out how to use the natural resources in a sustainable way. These will usuallzy allow the company to use the resources more rationally and to reduce the quantity of resulting waste. In order to meet this requirement of additional information, many companies have considerablz increased the quantitzand the qualitz of environment – related information communicated to the public. The authors notes the absence of normative acts regulating the ecological accounting and reporting, so it is necessary to develop them at the statelevel. The organization of ecological accounting and formation of reporting will allow to defini the finncial condition of enterprises, taking into account ecological performance. JEL M41
Environmental accouting can help improve the environment by pointig out how to use the natural resources in a sustainable way. These will usuallzy allow the company to use the resources more rationally and to reduce the quantity of resulting waste. In order to meet this requirement of additional information, many companies have considerablz increased the quantitzand the qualitz of environment – related information communicated to the public. The authors notes the absence of normative acts regulating the ecological accounting and reporting, so it is necessary to develop them at the statelevel. The organization of ecological accounting and formation of reporting will allow to defini the finncial condition of enterprises, taking into account ecological performance. JEL M41
Keywords
contabilitatea mediului, contabilitate verde, protecţia mediului, costuri de protecţie a mediului, raportare ecologică