文章基本信息

标题：Environmental Financial Accounting
本地全文：下载
作者：Florentina Moisescu ; Oana Mihai
期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2006
出版社：Dunarea de Jos University of Galati
摘要：From a company’s perspective, there seem to be two underlying forces driving company interest in various kinds of environmental performance data that might be considered varieties of accounting. The first is a growing demand from company stakeholders, based on an increased interest in environmental issues. Interested stakeholders are not only the consumers, but also industrial customers, financial institutions and others. For this reason, more and more companies are producing environmental reports, but these are often low on data content, which adversely affects company credibility on environmental issues.
关键词：Environmental financial accounting; environmental management;accounting; environmental issues; international accounting standards