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Green Accounting – From Green Policy to Eco-Balance

Radu Florin ()
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Radu Florin: “Valahia” University of Targoviste

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 2, 1114-1117

Abstract: The accounting domain is booming. The environmental implications of business activity place the companies in the middle of sustainable development debates. The natural environment for the economy can be seen: • as source: the environment provides the stock of natural resources used for human activities; • as warehouse: the environment serves as a receptor for waste and pollutants; • as living environment: the environment provides habitat for living humans. These functions are limited and finite. The objective of green accounting is to contribute to sustainable economic development by improving knowledge and understanding of the increased interactions between environment and economy.

Keywords: Green accounting; environment; development (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
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