Unele incursiuni ale conceptului de contabilitate verde

Abstract

The population and the host of humanity itself face unprecedented challenges in terms of environment and climate, threatening its well-being. In order to reduce their own impact on the planet, the entities demonstrate a collective spirit of tolerance and support for verification possibilities. The article visits both the position and the importance of professional accounting in the application of ecological accounting, as well as the behavior of entities in response to environmental difficulties, its purpose being to help alternate both traditional economic objectives and environmental objectives. increasing ubiquity and ecological thinking. A relatively new branch of accounting, the green record demonstrates primitive in calculation methods and techniques, also due to its immaturity, there are limited programs at university level that focus directly on this category of accounting. At the national level, the concept of green accounting is in a stage of acceptance and gradual implementation, demonstrating the concern of both individuals and legal entities and the state. JEL: M41, M42.