Green accounting – a new dimension in the performance and activity reporting of the enterprise
Keywords:
green accounting, sustainable development, economic performance, environmental performance, social performance, global performance, reporting models, Bodies-in promoting sustainable development of information publishedAbstract
As the title suggests, the article aims to go beyond traditional accounting that we are used to, towards a new dimensions of it, known as green accounting.In this report we sought to emphasize the role, the importance of green accounting, which must be seen as a complement to traditional accounting.In the context of green accounting, we expanded the concept of performance beyond the financial dimension, towards the following dimensions: economic, social and environmental, which we have explained and argued.We presented various models of reporting, which can be used by companies to communicate information related to sustainability, which complement the information provided by traditional financial statements.We also made a presentation of the most important international and European bodies recognized for promoting the publication of information on sustainable development, in their conceptual frame development finding references influences of the accounting international and American. We reviewed a series of indicators of sustainable development.We have shown and argued that the same trend of promoting the publication of information on sustainable development can also be found at European level, and here we had in mind the Directive regarding the modernization of the European Accounting Directives, and also the current legislation no. 3055/2009 order OMFP part of the Romanian accounting reporting.References
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