Financial and non-financial environmental information: significant factors for corporate environmental performance measuring Online publication date: Sat, 16-Aug-2014
by Ioannis Nikolaou; Konstantinos Evangelinos
International Journal of Managerial and Financial Accounting (IJMFA), Vol. 4, No. 1, 2012
Abstract: Nowadays, many companies implement strategies for managing their day-to-day negative impacts on the environment mainly due to direct and indirect pressure from stakeholders. The impact of these strategies can be recorded in financial and non-financial terms, both being necessary for measuring overall business performance. This paper summarises relevant literature on current environmental accounting methods and presents a conceptual model for recording and disclosing information on financial and non-financial environmental performance in a reliable and transparent manner. This model analyses the steps for interpreting business environmental strategies in appropriate terms in order to follow environmental financial information through formal financial statements (balance-sheets and profit and loss statements) as well as non-financial environmental information into balance footnotes.
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