ENVIRONMENT COSTS: STRUCTURE AND ACKNOWLEDGEMENT. THEIR DYNAMICS IN ROMANIA AFTER THE INTEGRATION WITHIN THE EUROPEAN UNION

Since their beginning, human beings had started to harass environment so that they have turned into a real danger for environment during the last century. On the one hand, man extracted out of environment a large amount of hardly regenerating resources implying its gradual impoverishment; on the other one, man introduced into environment improper products, often toxic and non-recyclable, determining, as a result the decrease of environment’s capacity of maintaining the balance required in order to let the species survive and significantly diminishing the surviving capacity of human species. Accordingly, mainly during the last decades of the 20th century people talk more and more about the danger of the bursting out of an ecological crisis and of the stringent need to protect the environment. The hereby paper starts from the assumption that responsibility regarding environment pollution and its protection should be seen as more important by the large international companies, non-governmental organizations and world’s governments. Environment issues together with afferent costs, incomes, and benefits should be an increasing preoccupation of citizens and corporation leaders in most countries worldwide. Accordingly, accounting practice should provide a much wider support in displaying data that are correct and complete enough in order to strengthen the decisional process of administering environment responsibilities.