Green Accounting - a New Revolution of the Environment Management at C.E. Rovinari

摘要

Green accounting has the role of taking, systematically, into consideration, the acts regarding the protection of the environment, by respecting the traditional role of accounting of taking into account the flows and risks of the environment. We consider that at C.E. Rovinari, the definition of green accounting is not reduced to "the assembly of techniques for the improvement of the environment management, after these have been already produced, but to the management of the actions made by the enterprise to avoid such incidents". At the level of C.E. Rovinari, which is considered a large producer of specific emissions, the field of action is widen and the green accounting is more than a passive instrument of registration of the immediate and future, safe and potential flows, but a lever to incite the enterprise to activities and strategies that are indicted in the logic of the permanent development.