Environmental Accounting: Conceptual Framework

Maria-Gabriella Baldarelli and Ninel Nesheva-Kiosseva ()
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Maria-Gabriella Baldarelli: University of Bologna

Chapter Chapter 2 in Environmental Accounting and Reporting, 2017, pp 35-67 from Springer

Abstract: Abstract With the rise of industrial facilities in the world, more and more costs and losses for activities related to environmental protection. Their value is already hundreds of billions of dollars and they are largely covered by plants using natural resources. For this reason, in many industrialized countries are beginning to try to accommodate the environmental performance of the industry back in the 70s of the twentieth century.

Keywords: Corporate Social Responsibility; European Union; Institutional Theory; International Financial Reporting Standard; International Account Standard (search for similar items in EconPapers)
Date: 2017
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DOI: 10.1007/978-3-319-50918-1_2

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