GREEN ACCOUNTING – A NEW DIMENSION IN THE PERFORMANCE AND ACTIVITY REPORTING OF THE ENTERPRISE

Mariana Man and Liana Gadau ()
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Mariana Man: University of Petrosani
Liana Gadau: Spiru Haret University, Bucharest

Annals of Spiru Haret University, Economic Series, 2011, vol. 2, issue 2, 149-158

Abstract: 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.

Keywords: green accounting; sustainable development; economic performance; environmental performance; social performance; global performance; reporting models; Bodies-in promoting sustainable development of information published (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ris:sphecs:0137

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