ACCOUNTANCY REFLECTION OF ENVIRONMENT INFORMATION REGARDING THE ENERGY SECTOR

Lucean Mihalcea (), Andreea-Diana Cretu and Corina-Ionela Bildigau
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Lucean Mihalcea: Dunarea de Jos University of Galati, Romania
Andreea-Diana Cretu: Dunarea de Jos University of Galati, Romania
Corina-Ionela Bildigau: Dunarea de Jos University of Galati, Romania

Risk in Contemporary Economy, 2014, 363-368

Abstract: Natural resources, especially energetical ones, have continuously influenced the evolution of human society, including the economical developement, and so the problem of their deficiency and their limited character is a problem of major interest for the human kind in their quest to find the balance betwen the need of economical expansion and the environment protection. The purpose of this paper work is to show the importancy of energy eficiency by asuming two main action directions: to encrease the quantity of renewable energy and to emprove the energetical efficiency. After the researches we made, we brought in attention the main mechanisms used in the insurance of sustainability security and competitiveness of the energy sector. These practices the objectives of the sustainable development principle, exemplified from accountancy point of view through a new instrument in the economical theory: environmental accountancy which ensures the background regarding the recognition, evaluation and presentation of environment information.

Keywords: Energy resources; sustainable development; environmental financial accounting; environmental management accounting; environmental issues; international accounting standards (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fserec:y:2014:p:363-368

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