Prospects for Accounting in Disclosure of the Environmental Aspects of Enterprise Activity

Tsvetomir Manolov ()
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Tsvetomir Manolov: University of Economics - Varna

Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, 2016, issue 2, 15-24

Abstract: Presentation of environmental aspects of the enterprises' activities involves disclosure of financial and nonfinancial information. It is possible to be realized as a part of the annual financial statement, CERs, verified environmental report, as an element of the activity report or other means of information. The usage of these options creates different possibilities and prospects of accounting.

Keywords: environmental information; disclosure; financial statement; CER; verified environmental report (search for similar items in EconPapers)
JEL-codes: A00 (search for similar items in EconPapers)
Date: 2016
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