ENVIRONMENTAL MANAGEMENT: BETWEEN SUSTAINABLE DEVELOPMENT AND COSTS

Valentina Panus ()
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Valentina Panus: Moldova State University, Chisinau, MD-2009, Republic of Moldova

European Journal of Accounting, Finance & Business, 2024, vol. 12, issue 1, 69-75

Abstract: Environmental aspects - especially in the financial-accounting field - should be researched with priority, given that the way in which this type of information is collected, processed and reported will have a significant influence on the decision-making process related to this domain. Thus, this research focuses on the analysis of the core of this field, represented in this context by the environmental cost nomenclature. Considering the different types of information collected through environmental costs, it can be appreciated that they summarize the multitude of different reports, analyses, and charts, representing the basis for decision-making. However, to isolate the essence of the costs, it is necessary to investigate the research in the field, the opinions of scientists and also the related norms: what they provide, what they require, what activities they recommend regarding the environment, sustainability, etc. Thus, the author highlighted various costs specific to the environmental management, resulting from the provisions in force and the entities' activity processes.

Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:12:y:2024:i:1:p:69-75

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