Environmental Accounting

Environmental concerns have been growing worldwide, raising numerous issues regarding water and air quality, rising temperatures, melting ice caps, among others, which are as complex as they are worrying. Global organisations have shown an interest in minimising the problem by resorting to environmental strategies and policies that interact with companies, which are responsible for actions that may interfere with the environment in their activities. On a voluntary basis, companies can demonstrate that they practise sustainable management by implementing environmental management systems. Combining economic development with environmental protection is undoubtedly a challenge. This study aims to alert companies to the need to analyse the value of environmental expenditure, to recognise it in accounting terms and to classify it, as it can be reflected in a company's performance. Its objective is to analyse how environmental expenditure is treated and used as part of the environmental accounting produced by ISO 14001-certified companies in Portugal, and what the benefits of this treatment are.

Autorentext
Marina Garcia Bonito - Certified Accountant, member of the Order of Certified Accountants; Master's degree in Accounting and Finance from ESGT in Santarém; Bachelor's degree in Business Management from ISLA in Santarém.