UARD Yearbook
CONTEMPORARY PROBLEMS OF ENVIRONMENTAL ACCOUNTING AND REPORTING
Abstract
The last 20 years were marked by an increasing interest in the topics related to pollution and the need to undertake measures for the mitigation of its overarching harmful consequences. This could not be achieved unless attention is given to accounting for the effects on environment from the various activities of firms. In this respect, it is of particular importance to start measuring and reporting on these effects. Here the role of accounting is crucial. Specific rules need to be designed and implemented in the area of accounting so that the impact of companies on environment is captured. Once such rules are created and followed, subsequent progress monitoring will be facilitated as there will be data in the accounting systems of companies on the financial aspects of their effects on environment.
The aim of the current paper is to present in summary some main topics related to environmental accounting and afterwards certain basic principles and application problems to be analyzed, in particular problems having to do with environmental reporting.Keywords
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