The contribution of environmental accounting in corporations: evidence from Greece Online publication date: Thu, 16-Feb-2023
by Lois Petros; Drogalas George; Tabouratzi Efthalia; Papanaoum Spiros
J. for Global Business Advancement (JGBA), Vol. 15, No. 3, 2022
Abstract: The research's purpose was to explore the importance of environmental accounting in Greek enterprises, to describe its role and to define its contribution towards business and state. A questionnaire was used to investigate the issue, which was answered by 126 specialist employees in companies using environmental accounting. Regarding the findings, it was found that it helps to make financial decisions, to comply with the relevant legislation and the main deterrent to its adoption is the difficulty to economically measure the costs to the environment. Environmental accounting is primarily used for energy management and the main costs of enterprises are related to the control of the environmental impact of productive activity. The research's contribution is to prove the necessity of the adaptation of Greek companies to the new environmental conditions, highlighting the important role in administrative and financial decisions, and the preparation of financial statements based on environmental accounting practices.
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