European Council on 25 June 1996 and is an internationally applicable accounting framework that allows analytical and detailed …

The purpose of this article is to present certain aspects regarding the involvement of accounting in the environmental … accounting. The main objectives taken into account by the article were to define the concepts of environmental costs, and to … describe how environmental management accounting may be useful in determining environmental costs. The scientific demarche is …

researchers and practitioners. Economic added value, its main indicator, cannot express what may be considered in accounting terms …