<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>Green accounting approach is a lever that incites all the organizations towards those activities and sustainable development strategies, where nature is above wealth, the value systems are above the corporations and humanity values more than artificial intelligence. Calculating environmental indicators represents both a management and a reporting tool. This study brings to the fore the benefits of reporting green accounting indicators at the level of organisations that report sustainability information and highlights practices for reporting green accounting elements using qualitative research methods. The results showed the relevance of introducing environmental accounting in the current activity of organizations, but also the need to standardize reporting in this sustainability field. We propose a critical analysis of the content of sustainability reports.</p>
</abstract>

Green accounting approach is a lever that incites all the organizations towards those activities and sustainable development strategies, where nature is above wealth, the value systems are above the corporations and humanity values more than artificial intelligence. Calculating environmental indicators represents both a management and a reporting tool. This study brings to the fore the benefits of reporting green accounting indicators at the level of organisations that report sustainability information and highlights practices for reporting green accounting elements using qualitative research methods. The results showed the relevance of introducing environmental accounting in the current activity of organizations, but also the need to standardize reporting in this sustainability field. We propose a critical analysis of the content of sustainability reports.

Green Accounting and Reporting – Achievements So Far and Opportunities Ahead: Critical Research of Sustainability Reports of Romanian Companies

Proceedings of the International Conference on Business Excellence

This work is licensed under the Creative Commons Attribution 4.0 International License.

Green accounting approach is a lever that incites all the organizations towards those activities and sustainable development strategies, where nature is above...

Green Accounting and Reporting – Achievements So Far and Opportunities Ahead: Critical Research of Sustainability Reports of Romanian Companies

Publié en ligne: 14 juil. 2023

Pages: 728 - 740

DOI: https://doi.org/10.2478/picbe-2023-0068

Mots clés
Green Accounting, Environment Accounting, Sustainability Report, Voluntary Reporting, ESG

© 2023 Lăcrămioara Mansour Stoian et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Green Accounting and Reporting – Achievements So Far and Opportunities Ahead: Critical Research of Sustainability Reports of Romanian Companies

Publié en ligne: 14 juil. 2023

Pages: 728 - 740

DOI: https://doi.org/10.2478/picbe-2023-0068

Mots clésGreen Accounting, Environment Accounting, Sustainability Report, Voluntary Reporting, ESG

© 2023 Lăcrămioara Mansour Stoian et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Mots clés
Green Accounting, Environment Accounting, Sustainability Report, Voluntary Reporting, ESG