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Environment and Sustainability

Edited By Celil Aydin and Burak Darici

The fact that environmental issues, which cause a significant externality within global goods, have gained a global dimension, necessitated more concrete steps for challenging with environmental issues. At this point, efforts to reduce environmental issues and protect the environment have been on the axis of sustainability. This book contains theoretical and empirical researches written by academicians and researches in the field of environment and sustainability. In the contributions, the macro dimensions of environmental pollution such as economic growth, health sector and technological development are examined. In addition to these, the contributors deal with micro dimensions such as consumption, marketing, accounting and firm behavior both in theory and empirically.

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Environmental Accounting

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Introduction

The world faces many environmental problems due to industrialization, rapid population growth and unplanned urbanization. Environmental problems such as air, water and noise pollution, global warming, the growing depletion of the ozone layer, reduction of green zones, glacier melting, seasonal changes and acid rains threaten the health and future of the world. As people have become aware of this situation, they have started to request businesses to offer goods and services with the most benefits in addition to respecting and cherishing the environment in which they live. This also caused countries to form international solidarity and cooperation. In this context, everyone has important duties in the light of the “think globally, act locally” philosophy. The objectives of the conventional business administration were to achieve economic growth and make profits while current businesses aim to achieve sustainability and keep the environment clean and healthy within the framework of environmentally conscious management mentality as part of the corporate social responsibility.

Businesses must carry out their activities without damaging the environment, eliminate damages they cause on the environment, if any, minimize the damages if they are not able to eliminate them completely and do whatever necessary to make up for the damages they cause. Businesses will have to incur some costs in connection with such activities. Costs that are incurred by businesses in connection with environmental activities are called environmental costs in the literature. Such costs are either ignored or completely included in general production costs...

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