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Environmental accounting information


Environmental accounting is a subset of accounting proper, its target being to incorporate both economic and environmental information. It can be conducted at the corporate level or at the level of a national economy through the System of Integrated Environmental and Economic Accounting, a satellite system to the National Accounts of Countries[1] (among other things, the National Accounts produce the estimates of gross domestic product otherwise known as GDP).

Environmental accounting is a field that identifies resource use, measures and communicates costs of a company's or national economic impact on the environment. Costs include costs to clean up or remediate contaminated sites, environmental fines, penalties and taxes, purchase of pollution prevention technologies and waste management costs.

An environmental accounting system consists of environmentally differentiated conventional accounting and ecological accounting. Environmentally differentiated accounting measures effects of the natural environment on a company in monetary terms. Ecological accounting measures the influence a company has on the environment, but in physical measurements.

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Environmental accounting

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Environmental accounting is a subset of accounting proper, its target being to incorporate both economic and environmental information. It can be conducted...

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Social accounting

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Social accounting (also known as social accounting and auditing, social accountability, social and environmental accounting, corporate social reporting...

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Sustainability accounting

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Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility...

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Natural capital accounting

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capital accounting is the process of calculating the total stocks and flows of natural resources and services in a given ecosystem or region. Accounting for...

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Green accounting

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Green accounting is a type of accounting that attempts to factor environmental costs into the financial results of operations. It has been argued that...

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Carbon accounting

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Carbon accounting (or greenhouse gas accounting) is a framework of methods to measure and track how much greenhouse gas (GHG) an organization emits. It...

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System of Integrated Environmental and Economic Accounting

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System of Environmental-Economic Accounting (SEEA) is a framework to compile statistics linking environmental statistics to economic statistics. SEEA...

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Accounting

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several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an...

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Cost accounting

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cost accounting approaches: Activity-based costing Cost–volume–profit analysis Environmental accounting Joint cost Process costing Project accounting Resource...

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Environmental impact assessment

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and development Strategic environmental assessment Sustainability appraisal – Aspect of UK planning law True cost accounting United Nations Environment...

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Energy accounting

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Accounting and Balance Archived 2010-01-05 at the Wayback Machine Accounting: Facility Energy Use Energy accounting in the context of environmental accounting...

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Green gross domestic product

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System of Environmental Economic Accounting 2012. 2014-12-31. doi:10.1787/9789210562850-en. ISBN 9789210562850. "Natural Capital Accounting", "Wealth...

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Corporate social responsibility

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to society at large. Social accounting emphasizes the notion of corporate accountability. Crowther defines social accounting as "an approach to reporting...

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Environmental profit and loss account

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2015). "Kering Open-Sources Environmental Profit and Loss Account Methodology to Catalyse Corporate Natural Capital Accounting". Retrieved 13 August 2016...

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Sustainability

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They also involve indices and accounting systems such as corporate sustainability reporting and Triple Bottom Line accounting. It is necessary to address...

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Environmental economics

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Energy balance Environmental accounting Environmental economists (category) Environmental credit crunch Environmental enterprise Environmental Investment...

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Environmental tax

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of a green tax shift is often to implement a "full cost accounting" or "true cost accounting", using fiscal policy to internalize market distorting externalities...

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Triple bottom line

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line (or otherwise noted as TBL or 3BL) is an accounting framework with three parts: social, environmental (or ecological) and economic. Some organizations...

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NEMS AS

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as environmental reporting and environmental management systems (EMS). The company provides its customers with software for environmental accounting, corporate...

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Environmentalism

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Environmentalism or environmental rights is a broad philosophy, ideology, and social movement about supporting life, habitats, and surroundings. While...

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Code of conduct

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Culture Impacts Unethical Distortion of Financial Numbers, Management Accounting Quarterly, Summer 2004, accessed 7 January 2023 Barman, Tanya; White,...

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Environmental chemistry

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Environmental chemistry is the scientific study of the chemical and biochemical phenomena that occur in natural places. It should not be confused with...

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Environmental audit

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privilege Environmental certification Environmental education Environmental governance Environmental protection Harmonization (standards) Social accounting Sustainable...

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True cost accounting

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True Cost Accounting (TCA) is an accounting approach that measures and values the hidden impacts of economic activities on the environment, society and...

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Green economy

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business deals with energy Environmental economics – Sub-field of economics Green accounting – Green accounting is a type of accounting that attempts to include...

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United Nations Conference on the Human Environment

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action by national government and international organizations" facing environmental issues. Preparations for the conference were extensive, lasting four...

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Environmental sociology

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factors that influence environmental resource management and cause environmental issues, the processes by which these environmental problems are socially...

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