Investigation of the effects of environment on financial reporting
Küçük Resim Yok
Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Springer Nature
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
Environmental accounting is a subdivision of social accountancy, which emphasizes accountability not only to shareholders but also to all stakeholders. Until the 1980s, environmental issues were investigated under the heading of social accounting concept. The examination of social and environmental problems in the same title comes from the fact that all living things are affected by environmental events. Accounting as an open system has tried to explain the interaction between people and the environment due to the increase in environmental problems, economic and technological developments, and legal and administrative regulations. In this context, one of the steps at the global level to solve environmental problems and protect the environment is to show the processes related to environmental values in the accounting system. Environmental accounting is defined as the reporting of the business activities of the environment in the accounting records. Accordingly, it is possible to examine environmental accounting from different perspectives concerning business. Financial accounting and cost accounting are discussed to account for the environmental effects of companies. In the research, financial accounting, cost accounting and management accounting relationship with the environment is discussed. Besides, the environmental reports on which the financial account obtained as a result of the “forwarding” function examined. This research also examines the content of these reports by providing information on the emergence and development of sustainability reporting and integrated reporting which provides an internationally accepted standard framework. © Springer Nature Singapore Pte Ltd. 2021.
Açıklama
Anahtar Kelimeler
Environmental Accounting; Environmental Reporting; Integrated Reporting; Sustainability Reporting
Kaynak
Accounting, Finance, Sustainability, Governance and Fraud
WoS Q Değeri
Scopus Q Değeri
N/A
