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Environmental accounting and sustainable development: An empirical review
Journal
International Journal of Business and Technopreneurship (IJBT)
ISSN
2232-1543
Date Issued
2016-06
Author(s)
Mohammad Delwar Hussain
Universiti Malaysia Perlis
Mohd Suberi Bin Ab. Halim
Universiti Malaysia Perlis
Abul Bashar Bhuiyan
Universiti Selangor
Abstract
The appearance of sustainable development as the complex perception of
social and environmental issues which must be addressed growing
influence in the accounting practices. The main purpose of this paper is
to identify how environmental accounting can be able to contribute for
ensuring sustainable development. This construing used existing
empirical literature especially it has conducted general search by the
name of environmental accounting application in the sustainable
development in different online database sources such as Science Direct,
Emerald, Springer Link, EBSCO Host, Scopus and Google Scholars, etc.
The study summarized from the review findings that proper practices of
environmental accounting is a vital issue for sustainable development
especially to concentrate on environmental taxes, environmental costs,
valuing ecosystem services, costing of carbon dioxide, and cost of water
pollution and ensure income sustainability of green products in the way
of sustainable development.