Abstract

Green accounting includes a set of rules that improve the ability of the accounting system to identify, record and report the effects of environmental degradation and pollution. Environmental accounting is based on the integration of the environment as a source of capital and considering environmental costs as one of the acceptable costs in the economic and computational processes. The purpose of environmental accounting is to provide information that can help managers to evaluate performance, decision making, control and reporting. Environmental accounting is based on economic and environmental concepts, and due to the lack of use of market-based values its application requires a change in culture. Environmental accounting will provide part of these changes in the organization and its wider community and will help determine the goal of continuous development as a specific approach by providing more basic knowledge and engaging in day-to-day activities. Considering the environmental accounting issue is an approach that enables us to pay more attention to the importance of environmental protection and the use of optimal methods and rational use of resources and environmental preservation.