General and specific connections of environmental accounting
Abstract
This study aims to analyze the past, current and future state of environmental accounting and its connections with other related general and specific concepts. The main general and specific concepts of environmental accounting investigated based on literature, are related to sustainability accounting, CSR, environmental reporting, as well as boundaries on environmental accounting (green accounting, economical-ecological accounting, natural resource accounting and environmental cost accounting). Through this analysis, the study emphasizes the connections of environmental accounting with financial and non-financial reporting and explores the interdisciplinarity of the field. The paper contributes to a better understanding of the environmental accounting domain and provides direction for future research.
Fields of Study & Subjects
Corporate Social Responsibility Reporting
Environmental Sustainability in Business
Sustainable Development and Environmental Policy
Publication details
- Journal / source
- Virgil Madgearu Review of Economic Studies and Research
- Publisher
- Babes-Bolyai University Cluj-Napoca
- Volume
- 18
- Issue
- 1
- Pages
- 107–132
- Publication date
- 21 January 2026