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Integrating Sustainability into the Firm Accounting through the Environmental Balance Sheet

Author

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  • Ungureanu Mihaela

    (“Alexandru Ioan Cuza” University of Iasi,)

Abstract

The economic practice has shown that speculative businesses are leading to tensions in the relationship with the natural environment, resulting in even endangering of the continuity. Economic prosperity can not exist without respect and concern for people, environment or community as a whole. Accounting modernisation, in the context of globalization and internationalization, should not assume only the development of new definitions, concepts and standards, but also the implementation of practical solutions to solve the problems faced by enterprises, third parties and the community as a whole. This paper aims to present a recently introduced tool in the economic practice: environmental balance sheet. It also wants to analyze its role in presenting environmental performance of an enterprise as a factor for the economic and financial influence.

Suggested Citation

  • Ungureanu Mihaela, 2012. "Integrating Sustainability into the Firm Accounting through the Environmental Balance Sheet," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1727-1731, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1727-1731
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    More about this item

    Keywords

    environmental balance sheet; sustainability; performances.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • 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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