Integrating the Environmental Accounting on the Information System of the Economic Entities

Keywords: environmental accounting , information system , environmental costs , environmental management system , sustainable development


  • Constantin Aurelian Ionescu, Affiliation: Hyperion University of Bucharest, Romania.
Pages:  42 : 48

Integrating environmental accounting into economic entities is an urgent necessity for sustainable development and for getting long-term benefits. Sustainable development means providing the present needs of mankind without affecting the development of future generations, so we consider it is absolutely necessary to emphasize the importance of rational consumption of non-renewable resources and expanding consumption of renewable resources, increasing investment in green technologies, minimizing pollution, developing research and innovation, using biotechnologies, the increase of recycling of materials, the implementation of environmental management systems, all of these considerations being necessary to be applied in the economic entities to increase their profitability. The purpose of this paper is to present the cost typology used by the environmental accounting and its integration into the information system of the economic entities.

JEL classification:  M41, M64