Integrating Sustainability into the Firm Accounting through the Environmental Balance Sheet

Ungureanu Mihaela ()
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Ungureanu Mihaela: “Alexandru Ioan Cuza” University of Iasi,

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 1, 1727-1731

Abstract: The economic practice has shown that speculative businesses are leading to tensions in the relationship with the natural environment, resulting in even endangering of the continuity. Economic prosperity can not exist without respect and concern for people, environment or community as a whole. Accounting modernisation, in the context of globalization and internationalization, should not assume only the development of new definitions, concepts and standards, but also the implementation of practical solutions to solve the problems faced by enterprises, third parties and the community as a whole. This paper aims to present a recently introduced tool in the economic practice: environmental balance sheet. It also wants to analyze its role in presenting environmental performance of an enterprise as a factor for the economic and financial influence.

Keywords: environmental balance sheet; sustainability; performances. (search for similar items in EconPapers)
JEL-codes: M41 Q56 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1727-1731

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