Çevre Muhasebesi : Çevre Maliyetleri ve Çevre Raporlaması

Abstract

As of the last quarter of the 20th century, the scope of environmental crisis have reached such an extent that world wide governments and authorities have seen necessity to sign international agreements, and excert intensive efforts to decrease environment pollution to minimum levels and to sustain the quality of life. Environmental pollution has reached such an extent that some countries might face the danger of getting erased from the world map. Therefore, studies on environmental sciences have reached to gigantic dimensions. Bearing in mind its social responsibilities, the science of accounting has to fulfill its responsibilities regarding the prevention of environment pollution. The share of environmental costs in the total costs has increased considerably. Along with this, the possibility that environmental costs, which are placed in uniform accounting system, might become main accounts. Eventually this could contribute to the decisons of business managers directed at preventing environment pollution. As a result of these developments, the environmental costs included in financial tables could be calculated on a national basis and a great contribution to the national environment data base could be realised.