Abstract

Given the growing population and the limited availability of natural resources, the issue of environmental protection is one of the most important issues of human societies. In the current age, given the existence of some environmental constraints, especially in the international trade and the narrowing of the competition, everyone agrees that business unit managers are under increasing pressure of processes and not only should reduce operational costs, but also have to reduce environmental impacts originating from their operational activities. The environment as a social and political-economic necessity is of great importance throughout the world. The world faces two issues of economic development on the one hand and environmental protection on the other. In this situation, proper environmental accounting will have a significant impact on economic development and is a prerequisite for sustainable development. The interaction between companies and organizations as the implementers of the government's environmental goals and programs is a precondition for understanding the gap of sustainable development at the micro level that can be generalized across the whole economy of a country. So, in this research, our main goal is to review the theoretical foundations of accounting and environmental auditing.