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Environmental Accounting: Concept, Methodology, and Application

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Responsible Consumption and Production

Part of the book series: Encyclopedia of the UN Sustainable Development Goals ((ENUNSDG))

Synonyms

Ecological economics; Environmental finance; Environmental impact analysis; Environmental management accounting

Definition

Environmental accounting (EA)is a subset of accounting proper, which incorporates both economic and environmental information. It can be conducted at the corporate level or at the level of a national economy through the System of Integrated Environmental and Economic Accounting, a satellite system to the National Accounts of Countries. EA analyzes economic and environmental information in order to make prudent decisions based on a resource use and the related costs.At a corporate level, environmental accounting can be defined as a set of organizational activities that deal with the measurement and analysis of the environmental performance of corporations and the reporting of such results to concerned groups, both within and outside the corporation. At a national or regional level, environmental accounting is the branch of accounting dealing with...

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Author information

Authors and Affiliations

  1. Institute of Environmental Engineering, Kaunas University of Technology, Kaunas, Lithuania

    Zaneta Stasiskiene

Authors
  1. Zaneta Stasiskiene
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Correspondence to Zaneta Stasiskiene .

Editor information

Editors and Affiliations

  1. Faculty of Life Science, HAW Hamburg, Hamburg, Hamburg, Germany

    Walter Leal Filho

  2. Ctr Neurosci & Cell Biology, 1 Floor, Univ Coimbra, Edf Fac Medicina, Coimbra, Portugal

    Anabela Marisa Azul

  3. Faculty of Engineering and Architecture, Passo Fundo University Faculty of Engineering and Architecture, Passo Fundo, Brazil

    Luciana Brandli

  4. Istinye University, Istanbul, Turkey

    Pinar Gökcin Özuyar

  5. Centre for Work Related Studies, University of Chester, Chester, UK

    Tony Wall

Section Editor information

  1. Dept of Industrial Management, Center for Innovation and Technology Research, Tampere University, Tampere, Finland

    Ulla Saari

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Stasiskiene, Z. (2019). Environmental Accounting: Concept, Methodology, and Application. In: Leal Filho, W., Azul, A., Brandli, L., Özuyar, P., Wall, T. (eds) Responsible Consumption and Production. Encyclopedia of the UN Sustainable Development Goals. Springer, Cham. https://doi.org/10.1007/978-3-319-71062-4_27-1

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  • DOI: https://doi.org/10.1007/978-3-319-71062-4_27-1

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  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-319-71062-4

  • Online ISBN: 978-3-319-71062-4

  • eBook Packages: Springer Reference Earth and Environm. ScienceReference Module Physical and Materials ScienceReference Module Earth and Environmental Sciences

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