Article Title

On The Need for Green Accounting

Authors

Joseph S. Merrill, Southern Utah University
Richard V. Calvasina, University of West Florida

Keywords

Environmental auditing, environmental impact analysis, financial statements, investment decisions

Abstract

It is time to argue that it is imperative for green accounting to be the norm for financial reporting. Green accounting requires the disclosure of environmental impacts of corporations’ activities as a component of financial reports. Green accounting disclosure is a vital part of information needed for investment decisions that can help create a sustainable economy. The U.S. Securities and Exchange Commission’s (SEC) efforts to require such disclosure will be examined and recommendations for more adequate disclosure will be discussed.

Recommended Citation

Merrill, J. S., & Calvasina, R. V. (2005). On The Need for Green Accounting. Mountain Plains Journal of Business and Technology, 6(1). Retrieved from https://openspaces.unk.edu/mpjbt/vol6/iss1/8