Progresul contabilității verzi la nivel naţional și specificul acesteia

Abstract

The article explores the importance and implementation of green accounting in the context of ecological concerns and the need for sustainable development. By examining the objectives and methods of ecological cost accounting, the necessity of this system in managing the environmental impact is emphasized. Green accounting, also known as environmental or ecological accounting, encompasses accounting information associated with the indirect costs of economic activities and their impact on the environment. It also highlights the relevance of green accounting in the relations between the Republic of Moldova and the European Union and the Government's initiatives in order to align with European standards. Green accounting is crucial for addressing environmental challenges and promoting sustainable development. It not only contributes to environmental protection but also enhances risk awareness for organizations. Implementing green accounting represents an opportunity for companies to become more environmentally conscious and move towards a more sustainable future. CZU: 657.1:504.06(478); JEL: M41; DOI: https://doi.org/10.53486/issc2024.85