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Environmental Accounting: Conceptual Framework

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Environmental Accounting and Reporting

Part of the book series: CSR, Sustainability, Ethics & Governance ((CSEG))

Abstract

With the rise of industrial facilities in the world, more and more costs and losses for activities related to environmental protection. Their value is already hundreds of billions of dollars and they are largely covered by plants using natural resources. For this reason, in many industrialized countries are beginning to try to accommodate the environmental performance of the industry back in the 70s of the twentieth century.

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Notes

  1. 1.

    Gray et al. (1987).

  2. 2.

    Report from the Commission to the Council and the European Parliament (2009).

  3. 3.

    The EXIOPOL research project (an integrated project funded by the European Commission under the 6th framework programme, priority 6.3 Global Change and Ecosystems) aims to create an expanded framework of incoming and outgoing information for the assessment of environmental impacts and external costs of economic sectors of final consumption and resource use in the EU: http://www.feem-project.net/exiopol/

    See also: Handbook on estimation of external costs in the transport sector, February 2008 http://ec.europa.eu/transport/sustainable/doc/2008_costs_handbook.pdf

  4. 4.

    Coase (1960).

  5. 5.

    The problem of external effects or “externalities” is put in science for the first time by Arthur Cecil Pigou, but the solution is treated by him in the neo-classical sense.

  6. 6.

    Diseconomy—contrary to the economy (of scale): economic disadvantage, such as increased costs resulting from the increase in the size of the organization or due to damages caused by a business. In an ideal world, non-savings should be minimized.

  7. 7.

    Adams and Larrinaga-González (2007).

  8. 8.

    Contrafatto (2011).

  9. 9.

    Oxford Dictionary of Advanced Learners.

  10. 10.

    Adams and Larrinaga-Gonzáles (2007).

  11. 11.

    Regarding this: “the ‘tone from the top’ is as important in environmental matters as it is in ethical ones…this becomes even more apparent when it is realized that what is needed is a cultural change” (Gray et al. 1993, p. 45).

  12. 12.

    “If the business and accounting environmental agenda are the only games in town, one can choose to play or not to play” (Gray et al. 1993, p.305). Again: “But such incremental change will mean little without fundamental systemic change. Only a complete change of paradigm is likely to allow humanity to become part of ‘environment’ rather than its exploiter” (Gray et al. 1993, p. 307).

  13. 13.

    http://www.fondazioneoic.eu/

  14. 14.

    http://www.gruppobilanciosociale.org/

  15. 15.

    EU documents, European Commission, Green Paper 2002, p. 5.

  16. 16.

    http://www.camcom.gov.it/cdc/

  17. 17.

    Diplografiya = dual accounting.

  18. 18.

    Spasov (1999).

  19. 19.

    Trifonov (2010).

  20. 20.

    BGN (lev) = 1.95583 EU (fixed course in situation of Currency Board from July 1st, 1997).

  21. 21.

    Johansson (2007)

  22. 22.

    International Property Index Report 2010, http://www.internationalpropertyrightsindex.org/

  23. 23.

    Source: World Economic Forum 2009, http://www.weforum.org/404.html#network1

  24. 24.

    European Commission, Eurobarometer, 67, 2007, p. 35.

  25. 25.

    Foundation “Charities Aid for Bulgaria”: http://bcaf.bg/Bulgarian/NewsArticles2.aspx?article=25392

  26. 26.

    Annual financial statements, profit and loss account, Caritas Bulgaria for 2009.

  27. 27.

    Republic of Bulgaria, Ministry Council, Government has adopted a strategy for corporate social responsibility, http://www.government.bg/cgi-bin/e-cms/vis/vis.pl?s=001&p=0228&n=362&g=

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Authors and Affiliations

  1. Department of Management, University of Bologna, Bologna, Italy

    Maria-Gabriella Baldarelli

  2. Department of Economics and Business Administration, New Bulgarian University, Sofia, Bulgaria

    Ninel Nesheva-Kiosseva

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  1. Maria-Gabriella Baldarelli
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  2. Ninel Nesheva-Kiosseva
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Baldarelli, MG., Nesheva-Kiosseva, N. (2017). Environmental Accounting: Conceptual Framework. In: Environmental Accounting and Reporting. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-50918-1_2

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