Environmental accounting and sustainability report
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2014, Vol 8, Issue 3
Abstract
Environmental accounting is a comprehensive tool for investigating environmental considerations in commercial decision-making. Considering internal environmental cost in accounting system will help corporate cost in accounting system will help corporate to make decisions that increase long- term profitability. Moreover, they improve environmental performance. They introduce themselves to capital market as green industry, and result in stockholders wealth increase. We will access to one of the sustainable development by advancement in the field of environmental accounting and Its reporting. Sustainability is one of economic, social and environmental achievements of corporate, and indicates how business firm accomplishes its development plans by considering these matters. Investigation role of products life- cycle is one of the considerations of this kind of reporting. Sustainability reporting assures stockholders and beneficiaries that non-financial risks and opportunities related to organization different parts activity will be identified based on a systematic plan. In this paper, we define environmental costs, environmental accounting and the reasons of its profitability. Finally, we deal with sustainable development and sustainability reporting of corporate.
Authors and Affiliations
Behzad Latifian*| Department of Accounting, Mehran Branch, Islamic Azad University, Mehran, Iran, email: behzadhesab@gmail.com, Ayoub Jasemi| Administrative and Financial Assistant of Agricultural Bank of Ilam province, Mohammad Bandari| Department of industrial management , Payam e Noor University., Tehran, PO BOX 19395-3697, Iran
Keywords
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