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Environmental accounting system, environmental auditing, data quality, environmental information and stakeholders
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Sirous Zakipoor *   , Mahin Rahmati |
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Abstract: (1369 Views) |
| Due to the increasing population growth and limited natural resources available, the issue of environmental protection has been raised as one of the most important issues of human societies (Malanzari, 2003). Environmental accounting can create a link between environmental managers and accountants and encourage both groups to work together to improve both financial and environmental performance of the company in the future (Sajjadi and Jalili; 2007). Environmental accounting system is a framework for integrating information from different sources in order to optimize decision making by stakeholders. In this regard, environmental auditing is basically an environmental management tool to measure the effects of specific activities on the environment against certain criteria or standards that will help improve the quality of data. Improved data and analysis are important in helping stakeholders make decisions. The purpose of this study is to show the role of environmental auditing on the quality of data and environmental information, for better stakeholder decision making. |
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| Keywords: Environmental accounting system, environmental auditing, data quality, environmental information and stakeholders |
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Full-Text [PDF 296 kb]
(322 Downloads)
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Type of Study: Applicable |
Subject:
Special
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