Definition
Environmental accounting (EA)is a subset of accounting proper, which incorporates 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. EA analyzes economic and environmental information in order to make prudent decisions based on a resource use and the related costs.At a corporate level, environmental accounting can be defined as a set of organizational activities that deal with the measurement and analysis of the environmental performance of corporations and the reporting of such results to concerned groups, both within and outside the corporation. At a national or regional level, environmental accounting is the branch of accounting dealing with...
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Stasiskiene, Z. (2019). Environmental Accounting: Concept, Methodology, and Application. In: Leal Filho, W., Azul, A., Brandli, L., Özuyar, P., Wall, T. (eds) Responsible Consumption and Production. Encyclopedia of the UN Sustainable Development Goals. Springer, Cham. https://doi.org/10.1007/978-3-319-71062-4_27-1
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