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Reporting The Companies‘ Sustainable Performance In Agriculture

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  • Vasile Burja

    (‘1 Decembrie 1918‘ University of Alba Iulia Romania)

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    Abstract

    The current financial statements don‘t put in evidence the companies‘ sustainableperformance due to the fact that the Financial Accounting does not recognize the social andenvironmental aspects with which a company is confronted. These impacts are more significant inagriculture, sector in which the natural environment and human resources are importantproduction factors. This paper presents the external environmental impacts of agriculturalproduction expressed in monetary terms that can be reflected in financial reporting. The case studyis operationalized in a vineyard farm, and the analysis marks out the lowering of the profit with theenvironmental costs. The sustainability financial reporting is an option for developing financemechanisms to help companies in becoming more sustainable.

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    File URL: http://oeconomica.uab.ro/upload/lucrari/1420122/26.pdf
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    Bibliographic Info

    Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

    Volume (Year): 2 (2012)
    Issue (Month): 14 ()
    Pages: 26

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    Handle: RePEc:alu:journl:v:2:y:2012:i:14:p:26

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    Keywords: financial reporting; environmental impact; sustainable performance; Life Cycle Assessment; agricultural holdings;

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    1. Clarkson, Peter M. & Li, Yue & Richardson, Gordon D. & Vasvari, Florin P., 2008. "Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 303-327.
    2. Olivier Deschenes & Michael Greenstone, 2004. "The Economic Impacts of Climate Change: Evidence from Agricultural Profits and Random," NBER Working Papers 10663, National Bureau of Economic Research, Inc.
    3. Peter M. Clarkson & Michael B. Overell & Larelle Chapple, 2011. "Environmental Reporting and its Relation to Corporate Environmental Performance," Abacus, Accounting Foundation, University of Sydney, vol. 47(1), pages 27-60, 03.
    4. Mouron, Patrik & Scholz, Roland W. & Nemecek, Thomas & Weber, Olaf, 2006. "Life cycle management on Swiss fruit farms: Relating environmental and income indicators for apple-growing," Ecological Economics, Elsevier, vol. 58(3), pages 561-578, June.
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