The Effects of Green Accounting in the Society
Journal of Finance and Accounting
Volume 3, Issue 5, September 2015, Pages: 140-149
Received: Jul. 20, 2015; Accepted: Aug. 1, 2015; Published: Aug. 19, 2015
Views 3676      Downloads 150
Hossein Yarahmadi, City Tax Office of Doroud, Iran and the Department of Accounting at the Payam Noor University, Doroud, Iran
Ali Bohloli, Tax Administration of Dorud city, Doroud, Iran
Article Tools
Follow on us
In today's global economy, organizations are increasingly called upon to demonstrate sound business management that includes concern for economic, social and environmental issues. The challenges created by global competition make it imperative for enterprises to continually rationalize and improve all resources and processes. Separation of responsibilities for the processes that underpin organizational outputs is unsustainable in today's competitive environment. On the base of literature review, we assert that recent achievements proved that ISO's management system standards have a global relevance of and a capacity to benefit from the very largest to the very smallest organizations in both public and private sectors. An Environmental Management System (EMS) provides a solid framework for meeting environmental challenges and realizing the above benefits. Most environmental legislation now originates at the European level, where the main legal instruments are EU directives and regulations. Traditionally, environmental regulation has covered the environmental media. From the early 1990s, a more integrated approach has been taken across all media with Integrated Pollution Control (IPC) and, more recently, the Integrated Pollution Prevention and Control (IPPC) European Directive. We describe in our research the main types of environmental standards used across Europe and their impact on businesses performance. In conclusion we analyse the future key areas the environmental legislation is likely to be developed in
Green Accounting, Environmental Management Systems, Environmental Statements, Environmental Performance
To cite this article
Hossein Yarahmadi, Ali Bohloli, The Effects of Green Accounting in the Society, Journal of Finance and Accounting. Vol. 3, No. 5, 2015, pp. 140-149. doi: 10.11648/j.jfa.20150305.15
Bartelmus, P., 2001. Accounting for sustainability: greening the national accounts, in: M.K. Tolba (Editor), Our Fragile World, Forerunner to the Encyclopedia of Life Support Systems, vol. II. Eolss Publishers, Oxford, pp. 1721-1735
Bartelmus, P. and Seifert, E.K. (Editors), 2003. Green Accounting. Ashgate, Aldershot, UK and Burlington, VT.
Eurostat, 2001. Economy-wide Material Flow Accounts and Derived Indicators, A Methodological Guide. Official Publications of the European Communities, Luxembourg.
United Nations, 1993. Integrated Environmental and Economic Accounting. United Nations, New York (sales no. E.93.XVII.12).
United Nations et al., 1993. System of National Accounts 1993. United Nations, New York and others (sales no. E.94.XVII.4)
United Nations et al., in prep. Environmental and Economic Accounting. United Nations and others, New York and others.
Uno, K. and Bartelmus, P. (Editors), 1998. Environmental Accounting in Theory and Practice. Kluwer Academic Publishers, Dordrecht, Boston and London.
Bartelmus, P., 2008. Quantitative Eco–nomics, How Sustainable Are Our Economies? Springer Science and Business Media, Secaucus, NJ and Heidelberg.
Ecological Economics, 2007. Special issue on Environmental Accounting: Introducing the System of Integrated Environmental and Economic Accounting 2003 – SEE-2003, vol. 61, 589-724.
Anderson T. & Leal, D. R. (1991), Free Market Environmentalism, San Francisco: Pacific Research Institute for Public Policy.
Bate, R (2001): Saving Our Streams: London: Institute of Economic Affairs. Coase, R. H. (1974) “The Lighthouse in Economics”, Journal of Law & Economics 17, pp. 357-76
Brailovsky, Antonio Elio & Foguelman Dina (1991) Memoria Verde: Historia Ecológica de la Argentina, Buenos Aires: Ed. Sudamericana.
Coursey, D. (1998) “The revealed demand for a public good: evidence from endangered and threatened species,” Symposium on Endangered Species Act, New York University Environmental Law Journal 6, 411-449.
Davis, Lance E. Robert E. Gallman and Karen Gleiter (1997), In Pursuit of Leviathan: Technology, Institutions, Productivity and Profits in American Whaling, 1816 - 1906. Chicago: University of Chicago Press.
Fundación Vida Silvestre (1993), “Situación Ambiental de la Argentina: Recomendaciones yprioridades de acción”, Boletín Técnico Nº 14 Foster, V. and R. W. Hahn (1995). "Designing More Efficient Markets: Lessons from Los.
Science Publishing Group
1 Rockefeller Plaza,
10th and 11th Floors,
New York, NY 10020
Tel: (001)347-983-5186