Environmental Accounting – A Case for a Comprehensive Accounting Standard

Authors

  • Inchara P. M. Gowda ICSSR Post - Doctoral Fellow, Institute of Management Studies, Kuvempu University Shankaraghatta, Karnataka

DOI:

https://doi.org/10.33516/maj.v55i6.46-49p

Keywords:

No Keywords.

Abstract

The corporate world is utilizing many natural/environmental resources on the one hand and causing much damages to the environment,in terms of environmental pollution, natural resource depletion, etc., on the other. And the beneficiary corporate world is contributing very trivial sum towards environmental protection. However, systematic accounting for environmental costs and benefits is missing. In this backdrop, this paper puts forward a strong case for a comprehensive Accounting Standard for Environmental Accounting.

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Published

2020-06-30

How to Cite

Gowda, I. P. M. (2020). Environmental Accounting – A Case for a Comprehensive Accounting Standard. The Management Accountant Journal, 55(6), 46–49. https://doi.org/10.33516/maj.v55i6.46-49p

Issue

Volume 55, Issue 6, June 2020

Section

Cover Story
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Europe PMC

References

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Ramesh N (2020). A Study of Environmental Accounting Practices in selected IndianCompanies. Unpublished thesis submitted to Kuvempu University.

Sujit Kumar Roy (2011). IN Quaddus M A and Siddique M A B. (eds). Handbook of Corporate Sustainability – Frameworks, Strategies and Tools. Edward Elgar Publishing, UK, retrieved from https://www.e-elgar.com/about/contacts/ on 1 April 2020, p. 325.

The Institute of Cost Accountants of India. (2017). CAS – 14: Pollution Control Cost. Cost Accounting Standards Board. Kolkata.

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