Ecology, Environment and Conservation Paper

ROLE OF ENVIRONMENTAL ACCOUNTING IN ENTERPRISES

Hamid Saremi and Behrad Moeinnezhad

Abstract

Environmental accounting is an important tool for understanding the role played by the Natural environment in the economy. Environmental accounts provide data which highlight both the contribution of natural resources to economic well-being and the costs imposed by pollution or resource degradation. Enterprises, which are important subjects of economical activities, play major roles in economical activities. Therefore, clear incorporation of the objective called environmental conservation in each business activity becomes a powerful motive force for the structural transformation of this economic society. It is important for people, regions, and administrations involved in enterprises to correctly Evaluate such attempts by the enterprises and be able to prepare the system that can support the attempts for the entire society. The term environmental accounting is frequently used within the accounting and environmental management literatures. Environmental accounting is a broader term that relates to the provision of environmental-performance related information to stakeholders both within, and outside, an organization. In this paper environment accounting, its position, costing, role, applications and necessities have been discussed.