• Yuni Ekawarti Universitas Tamansiswa, Palembang
  • Esti Tri Endarwati Universitas Tamansiswa, Palembang
  • Lisa Hermawati Universitas Baturaja, Ogan Komering Ulu
Keywords: Company, Environment, Environmental Accounting, Financial Accounting.


The increasing causes of environmental degradation have become an increasingly important economic, social and political problem worldwide. Activities carried out by a company can have positive and negative impacts. And one of the negative impacts is the occurrence of various environmental damage due to the company's lack of responsibility and commitment in carrying out business ethics towards the environment. Today's society demands that companies incorporate into their management a commitment to preserving the social and environmental conditions in which they operate. Greater accountability and transparency is requested concerning the way business operations affect people and the environment, required that they disclose information about their environmental policies, objectives, and programs, as well as costs incurred and actions taken. To repair or prevent possible environmental damage related to the company's activities. This article presents how Accounting, which so far has only served as a form of company financial statements or Financial Accounting, has turned into an indicator that plays an essential role in business actions concerning the guidelines/criteria for disclosing information on the company's external environment, known as environmental accounting.


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