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ENVIRONMENTAL
ACCOUNTING
AUTHOR: MARTA RAMOS RAMOS
E-MAIL: al185168@uji.es
TUTOR: MARÍA JOSÉ MASANET LLODRÁ
BACHELOR’S DEGREE IN FINANCE AND
ACCOUNTING
2014/2015
Abstract
Since a few years ago, the society is increasing the role of environment inside the
businesses. This is the effect, among other facts, of the damage that the society has
been done along the time to the environment. That is why people are more concerned
about not damaging it and decreasing the damage caused.
It has to be said that companies are not the only responsible who destroy the
environment, but they are one of the biggest ones. Because of that, businesses are
more and more interested in taking into account the environment issue.
The aim of this project is to show up the most important aspects of the environmental
accounting and it is going to be shown the differences between USA and EU
environmental laws, the differences in the practice (some real cases) and, lastly, how
industries act in environmental audits.
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ENVIRONMENTAL
ACCOUNTING
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