Legislation, Regulations, and Reflections on Environmental Accounting as a Reflection of the Incorporation of Social Responsibility in Companies

Maripaz Muñoz Prieto
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Maripaz Muñoz Prieto: CEU International Doctoral School, CEU San Pablo University, 28003 Madrid, Spain

Laws, 2020, vol. 9, issue 2, 1-19

Abstract: The purpose of this article is to analyze how accounting legislation has contributed to the improvement of public information on environmental aspects in the financial reports issued by companies. Also, the article aims to verify the relationship between this environmental accounting legislation and the processes of corporate social responsibility. These reports are used for decision making, so any improvement in the publication should mean a better business strategy. Companies should seek to improve their relationship with the environment, helping to minimize the environmental problems caused by their production systems. The methodology used in this study has been the deductive method, through the bibliographic review, and a descriptive research level was used. Among the main results of this work are a summary table with regulations related to environmental care, evidence of the lack of specific legislation, and the need for more demanding regulations with companies when providing environmental data.

Keywords: accounting legislation; environmental accounting; corporate social responsibility; sustainable development (search for similar items in EconPapers)
JEL-codes: D78 E61 E62 F13 F42 F68 K0 K1 K2 K3 K4 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:gam:jlawss:v:9:y:2020:i:2:p:13-:d:367758

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