Sự phát triển của kế toán quản trị môi trường

Abstract

As a sub-discipline within the broad domains of accounting and management sciences, environmental management accounting is still undergoing rapid development. The focus of this is the management, communication, and evaluation of environmental and sustainability aspects in organizational processes. In recent years, it has become increasingly apparent that numerous organizations are acknowledging the necessity of incorporating sustainability and environmentalism. This acknowledgment results in enhanced abilities in the assessment, disclosure, and monitoring of environmental parameters.

The utilization of environmental management accounting methods has been promoted by environmental regulation standards, such as ISO 14001, which have provided guidance on how to manage the environmental impacts. The necessity of incorporating EMAS into organizations to address reporting and compliance requirements is a direct result of the escalating environmental legal demands. The community is becoming more aware of the initiatives that organizations implement to advance sustainability in business and safeguard the environment. Consequently, it is imperative that organizations have the necessary tools and systems to expose the environmental loads that companies generate.

In order to improve the collection, processing, analysis, and reporting of environmental information, new technologies and accounting software designed for specific purposes are being developed. The author elucidates the subject matter of the article by observing that the experiences of implementing the EMA indicate a broader trend in contemporary society and business, in which environmental and sustainability factors are becoming increasingly important. The organization’s performance and its status within the community and the market are significantly enhanced by the implementation of environmental accounting, in addition to the mandatory legal requirements.