Abstract:

This paper has approached subjects regarding the environmental accounting and the way it is implemented within the organizations. The environmental accounting is best characterized by the costs of environment, costs imposed to be paid for the negative effects that the organization has brought by pollution and resource degradation. The essential aspects of this paper highlight the manner in which the organizations manage the undertaken activities and it associates them with the financial performance and the efficiency of the environmental measures. The challenge the organizations face is headed towards upgrading the accounting model and using the environmental aspects accordingly, providing useful data and information useful to the decision factors.