Contabilitatea verde – calea către un viitor durabil

Abstract

Nowadays, most of the companies are facing environmental issues and are seeking an appropriate way to report and disclose the information to the public. The environmental pollution issue is among the most important problems of today’s human society. Therefore, the key condition is green accounting - the concept that encompasses an in-depth study of the environment and the long-term effects of economic activity on the environment. The main objective of this scientific paper is to understand what green accounting means and the role it plays. The concept of green accounting is an important tool for understanding the role of the environment in the economy, the rational use of natural resources, and decision-making. The development of green accounting will ensure a healthy environment, a long-term economic growth of enterprises, as well as a change in the entire economic and social system. CZU: 657:504.03(478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.28