ACCOUNTING OF ENVIRONMENTAL COSTS AND REPORTING
Journal Title: The Journal of International Social Research - Year 2016, Vol 9, Issue 42
Abstract
Businesses while evaluating the operating results in economic perpective at the same time they must evaluate the results in socail aspects because of the accounting concept of social responsibility. Today, environmental problems have emerged because of the efforts of businesses to increase the profits and irregular urbanization, industrialization and reasons such as rapid population growth. This deterioration experienced in environmental conditions, fear of the end of the world would be very soon and consumer demands for environmental protection forced the companies to be more sensitive to the environment.As a consequenceresponsive management approach to the environment has occurred.This management approach also led to the emergence of the concept of environmental accounting over time. Environmental Accounting make the businesses which are in the concept of social responsibility set minimum levels of pollution and the effects of their nature and let the calculation of costs associated, classification and presentin a report.
Authors and Affiliations
Ahmet İÇÖZ
Keywords
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- EP ID EP250500
- DOI 10.17719/jisr.20164216261
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