Environmental Financial Accounting
Florentina Moisescu and
Oana Anghel ()
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Oana Anghel: Dunarea de Jos University of Galati, Romania
Authors registered in the RePEc Author Service: Iuliana Oana Mihai
Economics and Applied Informatics, 2006, issue 1, 79-84
Abstract:
From a company’s perspective, there seem to be two underlying forces driving company interest in various kinds of environmental performance data that might be considered varieties of accounting. The first is a growing demand from company stakeholders, based on an increased interest in environmental issues. Interested stakeholders are not only the consumers, but also industrial customers, financial institutions and others. For this reason, more and more companies are producing environmental reports, but these are often low on data content, which adversely affects company credibility on environmental issues.
Keywords: environmental financial accounting; environmental management accounting; environmental issues; international accounting standards (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fseeai:y:2006:i:1:p:79-84
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