Considerations about the new dimensions of the accounts in terms of sustainable development

摘要

In 1993, the UN has developed a System of Integrated Economic and Environmental Accounting aimed at a better management of global resources, which consider the effects of human activities on the environment. Many countries have developed their own national systems of "environmental accounts", aimed at integrating the principles of sustainable development within their accounting systems. By admitting that both the effects of globalization and the consequences of accession to WTO have led to new limitations, which made the states give up some of their powers and authority, environmental accounting seems to be a good modality to "manage" their affairs and financial interests, taking into account the protection and preservation of the environment. This paper aims to describe the connection between the concept of sustainable development and the environmental accounting, as well as to present the current state of relationships between the accounting system and the environment, in Romania. The possibility to create environmental satellite accounts will be discussed, in order to conclude that such accounts, together with the implementation of the sustainable development principles, enable enterprise success and continuity.