A look at environmental accounting. Postulates and challenges
DOI:
https://doi.org/10.17533/udea.rc.n73a08Keywords:
environmental accounting, sustainable development, legitimacy, corporate social responsibilityAbstract
The relevance the environmental subject has gained in recent years has led several regulatory entities to express their vote and attempt to establish certain guidelines to what is considered to have become an outstanding topic for all. Accounting, with its purpose of informing on the different economic facts, has also expressed its vote on what is called environmental accounting, in the understanding that it reports the companies’ environmental activities in economic terms. This article explores the different nuances that characterize environmental accounting, taking into account different authors’ stances, both national and international, and presents the criticism and proposals than have been conceived to improve it.
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