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Prospects for Accounting in Disclosure of the Environmental Aspects of Enterprise Activity

Author

Listed:
  • Tsvetomir Manolov

    (University of Economics - Varna)

Abstract

Presentation of environmental aspects of the enterprises' activities involves disclosure of financial and nonfinancial information. It is possible to be realized as a part of the annual financial statement, CERs, verified environmental report, as an element of the activity report or other means of information. The usage of these options creates different possibilities and prospects of accounting.

Suggested Citation

  • Tsvetomir Manolov, 2016. "Prospects for Accounting in Disclosure of the Environmental Aspects of Enterprise Activity," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, issue 2, pages 15-24, November.
    • Handle: RePEc:vra:journl:y:2016:i:2:p:15-24
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    File URL: http://www.su-varna.org/izdanij/2016/ikonom-2-016/p%2015-24.pdf
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    More about this item

    Keywords

    environmental information; disclosure; financial statement; CER; verified environmental report;
    All these keywords.

    JEL classification:

    • A00 - General Economics and Teaching - - General - - - General

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