文章基本信息

标题：General Principles Regarding the Relationships Among the Environmental Cost Accounting,Environmental Performance Measurement and Eco-efficiency Indicators
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作者：Olaru Olga ; Radu Andreea Lorena ; Banacu Cristian Silviu 等
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：2
语种：English
出版社：Ovidius University Press
摘要：The scope of hereby paper is drafting a proposal on the environmental cost accounting,environmental performance and eco-efficiency indicators. The paper briefly presents the main trends on the environmental cost accounting. Having in view the material flow expenses and their impact on environment,the eco-efficiency performance measurement is recommended in the costs accounting for measuring the indicators. The complementary relation among the environmental costs accounting and the environmental performance indicators,especially with the eco-efficiency indicators,and with environmental performance measurement,requests the integration of them on the global level. Therefore,this article suggests that the environmental cost accounting and the environmental performance indicators are to be integrated within the decision-making process. The paper concludes with various comments on the integration of the environmental costs accounting with the environment indicators.
关键词：environmental cost accounting;environmental performance measurement;ecoefficiency indicators;sustainable development