Environmental Accounting as an Expression of Implementation of Corporate Social Responsibility Concept

Malgorzata Kamieniecka and Agnieszka Nó¿ka
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Malgorzata Kamieniecka: Maria Curie-Sklodowska University in Lublin, Poland
Agnieszka Nó¿ka: Maria Curie-Sklodowska University in Lublin, Poland

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Abstract: One of the symptoms of the implementation of corporate social responsibility concept is taking into account environmental and social issues in business. It arises also, to some extent, from the environmental law regulations and the national and international strategies focus on the proecological development. The environmental (green) accounting was created as a result of the demand for information on the interactions between the enterprise and the environment. Purpose: The aim of this paper is to: 1) the identification of requirements, which are subject companies, both in the light of environmental law as well as customary (in the so-called good practice) in relation to the impact of their activities on the environment, and 2) determine the impact of these requirements on the development of accounting system. In addition, the thesis of improper reporting obligations for environmental reporting by Polish entities will be subject to verification. Methods: Objective methods used in the paper are: 1) the review of national and international literature and 2) case study (reports of one company of the chemical industry have been examined and compared with the results of studies conducted by other authors on the Polish sector of chemical companies). Main conclusions will be drawn using scenario of deductive methods. Conclusions and findings: Generally accepted and globally accepted environmental reporting standards are essential to prepare. Thus, the proper assessment of the environmental impact of the business activity and achieving comparability over time and space (between different economic units) will be possible. The adaptation of an accounting system, both financial and management, is forced by environmental reporting requirements. Future research: The question of the limits of the information content of the business report is opened: perhabs too detailed and broad information are misleading? will the lean accounting conception affect on the environmental reporting?

Keywords: green accounting; environmental reporting; accounting of social responsibility; sustainability accounting (search for similar items in EconPapers)
Date: 2013
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