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Green Accounting – A New Dimension In The Performance And Activity Reporting Of The Enterprise

Author

Listed:
  • MAN, Mariana

    (University of Petrosani)

  • GADAU, Liana

    () (Spiru Haret University, Bucharest)

Abstract

As the title suggests, the article aims to go beyond traditional accounting that we are used to, towards a new dimensions of it, known as green accounting. In this report we sought to emphasize the role, the importance of green accounting, which must be seen as a complement to traditional accounting. In the context of green accounting, we expanded the concept of performance beyond the financial dimension, towards the following dimensions: economic, social and environmental, which we have explained and argued. We presented various models of reporting, which can be used by companies to communicate information related to sustainability, which complement the information provided by traditional financial statements.

Suggested Citation

  • MAN, Mariana & GADAU, Liana, 2011. "Green Accounting – A New Dimension In The Performance And Activity Reporting Of The Enterprise," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 2(2), pages 149-158.
  • Handle: RePEc:ris:sphecs:0137
    as

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    File URL: http://anale-economie.spiruharet.ro/en/wp-content/uploads/2014/03/15_Mariana-Man_Liana-Gadau.pdf
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    References listed on IDEAS

    as
    1. Cornelia Dascalu & Chirata Caraiani & Camelia Iuliana Lungu & Florian Colceag & Gina Raluca Guse, 2010. "The externalities in social environmental accounting," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 18(1), pages 19-30, March.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    green accounting; sustainable development; economic performance; environmental performance; social performance; global performance; reporting models; Bodies-in promoting sustainable development of information published;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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