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The Importance of the Sustainability of Environmental Accounting
Habib AKDOĞAN, Ela HİÇYORULMAZ

Last modified: 2016-01-06

Abstract


Habib AKDOĞAN1, Ela HİÇYORULMAZ2

1Hitit Üniversity Faculty of Economics and Administrative Sciences, Çorum, Turkey

2Hitit Üniversity Institute of Social Sciences, Çorum, Turkey

Tel : +90 0364 225 77 00, Fax: +90 0364 225 77 00, e-mail: habibakdogan@hitit.edu.tr

Tel: +90 0364 226 18 31, e-mail: ehicyorulmaz_2@hotmail.com

Abstract

 

Rapid population growth, industrialization, unplanned urbanization, global warming, tourism activities and natural disasters as a result of environmental issues have reached global dimensions and started to threaten the life of creatures. For the permanent protection of ecological balance and sustainability, national and international regulations are needed sizes. Threatening the life of creatures is not considered a system consisting of the establishment of equilibrium between man and nature requires. At this point businesses have important responsibilities. Businesses, for example, in order to prevent environmental pollution waste control systems, filtration systems, recycling methods ... etc. endured environmental costs are a variety of ways, as these costs are incurred also causes more businesses are seeing the value.

The result of the activities of environmental impacts of enterprises can be considered, to be taken in the preparation of the necessary data to guide decisions, contacts and presentation of the stages of the environmental accounting system.

In this study, we first examine the concepts of environmental accounting, sustainability and environmental costs and then in the cement factories located in Turkey the environmental costs and environmental accounting  will be given the results of a survey made for the calculation of the sensitivity.

 


Keywords


Environmental Accounting, Sustainability, Environmental Costs

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