| Popis: |
The integration of the environmental dimension in the business’s life does not mean taking into account economic, financial and legal terms but also in the accounts. According to this point of view, the recognized of environmental aspects is considered as an important factor in the evaluation of the performance of the business tool. It is recently as Mikol (2005) indicates that the accounting has been recognizing as one of the instruments for the company to achieve environmental excellence. Today, we think over not manage what you cannot measure. This recognition has forced business leaders to think seriously about the impact of activities on the environment of the company. In such context, the protection of the environment is as important as financial performance. The present work is based on an analytical and critical study of the current accounting system. Thus, we present first all the issues related to the environment and the importance of disclosure of environmental information in financial reports. Then, we analyze the financial accounting system and its limits to the development of environmental accounting. Finally, we will present some solutions deemed necessary for the recognition of environmental issues in corporate financial reporting. |
