Articolul precedent |
Articolul urmator |
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Ultima descărcare din IBN: 2024-04-16 17:13 |
Căutarea după subiecte similare conform CZU |
657.1:504.05+33 (1) |
Accountancy (940) |
Threats to the environment (916) |
Economics. Economic science (9391) |
SM ISO690:2012 GANEA, Victoria, MIHAILĂ, Svetlana, BĂDICU, Galina. Contabilitatea verde - o perspectivă reală de protecţie a mediului și un instrument de promovare a dezvoltării durabile. In: Problemele ecologice şi geografice în contextul dezvoltării durabile a Republicii Moldova: realizări şi perspective”, conferinţa ştiinţifică, Ed. Ediția 1, 14-15 septembrie 2016, Chişinău. Chişinău: Editura Presa universitară bălțeană, Bălţi & Editura Vasiliana ’98, Iaşi, 2016, pp. 680-685. ISBN 978‐9975‐9611‐3‐4.. |
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Problemele ecologice şi geografice în contextul dezvoltării durabile a Republicii Moldova: realizări şi perspective”, conferinţa ştiinţifică 2016 | ||||||
Conferința "Problemele ecologice şi geografice în contextul dezvoltării durabile a Republicii Moldova: realizări şi perspective”, conferinţa ştiinţifică" Ediția 1, Chişinău, Moldova, 14-15 septembrie 2016 | ||||||
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CZU: 657.1:504.05+33 | ||||||
JEL: M41 | ||||||
Pag. 680-685 | ||||||
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Rezumat | ||||||
In the current social and economic context of the accession to the European Union, environmental accounting is becoming more evident and necessary both external users and internal management of the entity. External green accounting follows to present information related to natural environment in the financial statements and internal green accounting has as main objective the production of relevant information for decision-making with impact both on the entity's financial performance and the environment. The main goal of increasing number of entities is to meet sustainable requirements on performance: what makes an entity daily contribute in any way to business continuity, without excluding social and environmental requirements. Thus, performance is measured increasingly more, in addition to financial indicators, using indicators that reflect aspects of air quality, water quality, energy consumption, waste products etc. The purpose of this publication is to identify the implications of economic, social and environmental dimensions generated by introducing a diversification in accounting - green accounting. At the same time, we want to clarify what is a green entity "green company". In this context, it will address the concept of green accounting, objectives and purpose of the relationship between the entity and the environment with reference to Republic of Moldova. |
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Cuvinte-cheie green accounting, environment, environmental costs, environmental, managerial accounting, Republic of Moldova, contabilitatea verde, mediul înconjurător, costuri de mediu, protecţia mediului, contabilitatea managerială, Republica Moldova |
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