The use of accounting information systems in the evaluation of environmental costs: a cost-benefit analysis model proposal

摘要

The increasing pressures in the environment and the environmental social awareness have produced the need for studying interactions between the sectors of the economy and the environment. For a more comprehensive evaluation of sustainability and growth, the field of financial accounting needs to be expanded in order to comprise the use of natural resources and losses in the production process. The paper examines and proposes the cost-benefit analysis model as a useful estimation method of environmental revenues and costs incurred in Greece. These revenues and costs will appear in the profit and fa account statement. Environmental tax is an important cost for all industries with sustainable growth. Taxes are imposed on the natural units, which have a determined negative effect on the environment. Moreover, this paper examines the inherent interaction between the environment and the economic performance of enterprises by adopting environmental management and information green accounting systems.