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General Principles Regarding the Relationships Among the Environmental Cost Accounting, Environmental Performance Measurement and Eco-efficiency Indicators

Author

Listed:
  • Olaru Olga

    (The Bucharest University of Economic Studies, Faculty of Management)

  • Radu Andreea Lorena
  • Banacu Cristian Silviu

Abstract

The scope of hereby paper is drafting a proposal on the environmental cost accounting, environmental performance and eco-efficiency indicators. The paper briefly presents the main trends on the environmental cost accounting. Having in view the material flow expenses and their impact on environment, the eco-efficiency performance measurement is recommended in the costs accounting for measuring the indicators. The complementary relation among the environmental costs accounting and the environmental performance indicators, especially with the eco-efficiency indicators, and with environmental performance measurement, requests the integration of them on the global level. Therefore, this article suggests that the environmental cost accounting and the environmental performance indicators are to be integrated within the decision-making process. The paper concludes with various comments on the integration of the environmental costs accounting with the environment indicators.

Suggested Citation

  • Olaru Olga & Radu Andreea Lorena & Banacu Cristian Silviu, 2012. "General Principles Regarding the Relationships Among the Environmental Cost Accounting, Environmental Performance Measurement and Eco-efficiency Indicators," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 888-893, Decembre.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:2:p:888-893
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    Citations

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    Cited by:

    1. Xiaohua Song & Xiao Jiang & Xubei Zhang & Jinpeng Liu, 2018. "Analysis, Evaluation and Optimization Strategy of China Thermal Power Enterprises’ Business Performance Considering Environmental Costs under the Background of Carbon Trading," Sustainability, MDPI, vol. 10(6), pages 1-27, June.

    More about this item

    Keywords

    environmental cost accounting; environmental performance measurement; eco-efficiency indicators; sustainable development;
    All these keywords.

    JEL classification:

    • E01 - Macroeconomics and Monetary Economics - - General - - - Measurement and Data on National Income and Product Accounts and Wealth; Environmental Accounts
    • F63 - International Economics - - Economic Impacts of Globalization - - - Economic Development
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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