The Relationship Between Environmental Accounting and Sustainable Development

Ducu Corina, Ioneci Mihaela and Enache Tasica Daniela ()
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Enache Tasica Daniela: Constantin Brâncoveanu University, Pitesti

Ovidius University Annals, Economic Sciences Series, 2010, vol. X, issue 1, 1570-1572

Abstract: The specific dimensions of sustainable development are interconditioned, but in the present paper we intend to emphasize the importance of the ecological dimension. The role of the natural environment in achieving the economic activities is vital, but its quantification possibilities are reduced. In this situation, the concept of sustainable development can be complemented by environmental accounting, in an attempt to more clearly present the negative effects on the environment generated by the economic activities. Measuring these effects and their inclusion in the national accounting system are more difficult to achieve, but the importance of protecting the natural environment to provide an opportunity for the future generations, determines us to try to look for and find appropriate solutions.

Keywords: environmental accounting; sustainable development; environment (search for similar items in EconPapers)
JEL-codes: M41 N5 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:10:y:2010:i:1:p:1570-1572

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