A Framework on Environmental Accounting for sustainability

Notice

This is an unedited manuscript accepted for publication and provided as an Article in Press for early access at the author’s request. The article will undergo copyediting, typesetting, and galley proof review before final publication. Please be aware that errors may be identified during production that could affect the content. All legal disclaimers of the journal apply.

Year : 2025 | Volume :15 | Issue : 01 | Page : –
By
vector

Sonal Ronak Shah,

  1. Assistant Professor, Department of Commerce, Badruka College of Commerce & Arts, Hyderabad, Telangana

Abstract

document.addEventListener(‘DOMContentLoaded’,function(){frmFrontForm.scrollToID(‘frm_container_abs_147776’);});Edit Abstract & Keyword

The one concern that each living being of this universe should be concerned about in 21st century is “Environment”. With the growing economy, expansion and growth happening all around the world of business, risk to human health has also increased enormously. Industries in lieu of earning more profits are increasing production day by day and in return emitting harmful chemical and other materials in the environment. Air, Water, Soil Pollution is happening at a scary rate and on which no boundaries are being kept. Already the world is facing extinction of so many species, few are on the verge of getting extinct, natural resources are getting depleted and flora and fauna is no more natural green. As a result of this rising concerns, a new field of accounting is being introduced where the company’s impact on the natural world can be traced and worked upon. The main goal of environmental accounting is to let companies understand how its actions are making hazardous changes in the environment. So, it’s time to turn over a page in the corporate strategies and use environmental accounting as a weapon to lead the world towards an era where environmental responsibility and economic success co-exist.

Keywords: Economy, environmental accounting, green accounting, sustainability, pollution, global warming, Ozone layer

[This article belongs to Journal of Energy, Environment & Carbon Credits (joeecc)]

How to cite this article:
Sonal Ronak Shah. A Framework on Environmental Accounting for sustainability. Journal of Energy, Environment & Carbon Credits. 2025; 15(01):-.
How to cite this URL:
Sonal Ronak Shah. A Framework on Environmental Accounting for sustainability. Journal of Energy, Environment & Carbon Credits. 2025; 15(01):-. Available from: https://journals.stmjournals.com/joeecc/article=2025/view=0

Full Text PDF

document.addEventListener(‘DOMContentLoaded’,function(){frmFrontForm.scrollToID(‘frm_container_ref_147776’);});Edit

References

  1. Sen M, Mukherjee K, Pattanayak JK. Corporate environmental disclosure practices in India. Journal of Applied Accounting Research. 2011 Sep 13;12(2):139-56.
  2. Prasad M, Mishra T, Kalro AD. Environmental disclosure by Indian companies: an empirical study. Environment, Development and Sustainability. 2017 Oct; 19:1999-2022.
  3. Hussain MD, Halim MS, Bhuiyan AB. Environmental accounting and sustainable development: an empirical review. International Journal of Business and Technopreneurship. 2016 Jun;6(2):335-50.
  4. Gupta MC, Gupta SP. Measuring Company Respondents Perception on Environmental Auditing Practices Vis-À-Vis Marble Minces of Rajasthan. Think India Journal. 2019 Dec 9;22(14):2992-8.
  5. Gupta VK. Environmental accounting and reporting–An analysis of Indian corporate sector. InTamil Nadu: In World Business Institute Conference Proceedings 2011.
  6. Ariyoshi N, Moriguchi Y. The development of environmental accounting frameworks and indicators for measuring sustainability in Japan. Fpf tyrÁR ftyfgwpÁ 7p pw xpy. 2004 Jul 7:287.
  7. Ivan OR. Sustainability in accounting-basis: A conceptual framework. Annales Universitatis Apulensis: Series Oeconomica. 2009;11(1):106.
  8. Milne MJ. On sustainability; the environment and management accounting. Management Accounting Research. 1996 Mar 1;7(1):135-61.
  9. S. Environmental Protection Agency (EPA). EPA [Online]. Available from: https://www.epa.gov/
  10. Gulluscio C, Puntillo P, Luciani V, Huisingh D. Climate change accounting and reporting: A systematic literature review. Sustainability. 2020 Jul 7;12(13):5455.

Regular Issue Subscription Original Research
Volume 15
Issue 01
Received 26/09/2024
Accepted 11/12/2024
Published 13/01/2025