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Journal of Advances in Environmental Health Research، جلد ۱۰، شماره ۲، صفحات ۹۵-۱۰۴
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عنوان انگلیسی From Environmental Accounting to Integrated Reporting: Towards a New Approach to Environmental Disclosure
چکیده انگلیسی مقاله To pay attention to environmental issues and problems in today’s modern economy, especially in academia, is a valuable orientation. Cooperation between related organizations about environmental issues is now more important than before. It has covered environmental reporting in several complementary stages. In addition, it has established its new reporting based on the field of environmental disclosure. The latest version of reporting is the integrated reporting, which is the most important environmental disclosure. Usually, any new version on any topic should cover the limitations of the previous version. This paper is a review study. In this study, environmental accounting and its limitations are first explained. Integrated reporting is then discussed as the newest type of financial and non-financial reporting. Finally, the possibility of covering the environmental accounting constraints is examined through integrated reporting. The results showed that the transparency in environmental accounting figures, democratization and information linkages are likely to be achieved through the implementation of integrated reporting. Therefore, it will be effective in covering the limitations of environmental accounting.
کلیدواژه‌های انگلیسی مقاله Environmental Reporting,Disclosure,Financial and Non-Financial Reporting
نویسندگان مقاله Yaser Abbasabadi |
Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran.

Reza Tehrani |
Department of Management, University of Tehran, Tehran, Iran.

Mohammad Hassan Janani |
Department of Accounting, Borujerd Branch, Islamic Azad University, Borujerd, Iran.

نشانی اینترنتی https://jaehr.muk.ac.ir/article_137300_2c3653cba848dd4ae542e00b21409e83.pdf
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