International Journal of Banking, Risk and Insurance

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Graduated Significance of Environmental Accounting


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1 University of Tunis El Manar, Campus Universitaire, Tunisia
     

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In the last decades, the behaviour of companies and the public, in general, towards the environment has largely evolved. Indeed, the different past behaviours have caused a progressive deterioration of the environment, and it is this same deterioration of the environment that has led to the transformation of the environment into a commercial phenomenon: by using natural resources in a non-optimal way, the company will inevitably incur costs. Faced with this state of affairs, various stakeholders have decided to demand that, from now on, the determinant relating to the environment must be taken into account when making decisions. Thus, as far as accounting is concerned, the subject that interests us, quality accounting information is information that presents both accounting and financial indicators, but especially environmental indicators, because the various stakeholders, headed by investors, have become aware of the importance of environmental issues. Moreover, it has been proven in many studies that in the current international context, economic and financial performance are linked to environmental performance, referring to the revisionist theory which states that environmental performance and economic and financial performance can improve each other.

Keywords

Environmental Accounting, Quality of Accounting Information, Stakeholder.
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  • Graduated Significance of Environmental Accounting

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Authors

Basma Ben Néfissa
University of Tunis El Manar, Campus Universitaire, Tunisia
Faouzi Jilani
University of Tunis El Manar, Campus Universitaire, Tunisia

Abstract


In the last decades, the behaviour of companies and the public, in general, towards the environment has largely evolved. Indeed, the different past behaviours have caused a progressive deterioration of the environment, and it is this same deterioration of the environment that has led to the transformation of the environment into a commercial phenomenon: by using natural resources in a non-optimal way, the company will inevitably incur costs. Faced with this state of affairs, various stakeholders have decided to demand that, from now on, the determinant relating to the environment must be taken into account when making decisions. Thus, as far as accounting is concerned, the subject that interests us, quality accounting information is information that presents both accounting and financial indicators, but especially environmental indicators, because the various stakeholders, headed by investors, have become aware of the importance of environmental issues. Moreover, it has been proven in many studies that in the current international context, economic and financial performance are linked to environmental performance, referring to the revisionist theory which states that environmental performance and economic and financial performance can improve each other.

Keywords


Environmental Accounting, Quality of Accounting Information, Stakeholder.

References