A Study on The Role of Environmental Accounting and Environmental Auditing in Achieving Sustainable Development

Authors

  • Sk Shakeel Assistant Professor, Ph.D Scholar, University of Calcutta, Kolkata

DOI:

https://doi.org/10.33516/maj.v55i6.62-66p

Keywords:

No Keywords.

Abstract

As per the Indian Constitution, Article51A of Directive Principles of State Policies states that it is the duty of every citizen of India to protect and improve natural environment, which includes forests, lakes, rivers, and wildlife. Environmental Degradation occurs due to many environmental problems such as land degradation, global warming, contamination of air, water, etc. Environmental Accounting and Auditing plays a crucial role in the prevention of Environmental Degradation. Environmental Accounting is a system that makes assessment of costs and benefits arises due to environment preservation activities undertaken by an enterprise. Environmental Auditing helps to evaluate an enterprise environmental performance and check compliance with applicable laws and regulations. In this study we analyze the role of Environmental Accounting and Auditing in achieving Sustainable Development. The study also highlights the role of CMA with regard to Environmental Accounting and Auditing.

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Published

2020-06-30

How to Cite

Shakeel, S. (2020). A Study on The Role of Environmental Accounting and Environmental Auditing in Achieving Sustainable Development. The Management Accountant Journal, 55(6), 62–66. https://doi.org/10.33516/maj.v55i6.62-66p

Issue

Section

Cover Story

References

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https://www.accaglobal.com

https://www.kb.icai.org

https://www.soas.ac.uk

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