Pregledni rad
https://doi.org/10.56321/IJMBS.8.13.27
ENVIRONMENTAL MANAGEMENT ACCOUNTING IN THE CONTEXT OF CORPORATE SOCIAL RESPONSIBILITY
Mirjana Hladika
orcid.org/0000-0003-3170-9138
; University of Zagreb Faculty of Economics & Business, Zagreb, Croatia
Sažetak
Interest in social responsibility, sustainability and its implications for business has been steadily increasing since this issue became relevant decades ago. It is increasingly recognized that sustainability raises not only ethical issues but also has direct implications for economic performance. The development of the regulatory framework, technical and organizational innovations, and new perceptions of society and consumers have changed the business context and determinants of corporate success. All of this has had implications for the business-supporting accounting profession, and sustainability management has created demands for new information and adjustments of traditional accounting to support the expanded information requirements of users. In this context, environmental management accounting has gained a significant popularity over the last few decades and is being promoted as a means by which organizations can more easily manage their environmental and related economic performance thus contributing to its social responsibility. To maintain sustainable global economic growth, each organization should be actively involved in environmental activities such as reducing energy and resource costs, innovating business processes and products, improving production efficiency, and reducing compliance costs. This paper presents an analysis of published theoretical and empirical research to determine the role of environmental management accounting in achieving corporate social responsibility and generating information indicating environmental performance and their publication in the corporate social responsibility report. Research results showed that environmental management accounting enables easier
integration of environmental issues into management decisions by providing non-financial and financial information on the organization’s impact on the environment.
Ključne riječi
environmental management accounting; corporate social responsibility; social responsibility reporting; environmental management accounting implementation factors
Hrčak ID:
288341
URI
Datum izdavanja:
23.12.2022.
Posjeta: 1.260 *