Reporting of environmental costs in the green accounting system: Application on marble production enterprises

Environmental accounting, called as "Green Accounting" in the literature, is defined as the information system which brings the emergence of natural resources in the environment, the ways these resources are used, decreasing and increasing in the resources, and the environmental data of firms together, and the information system which reports the information gathered to the relevant groups. Within the current study, firstly, the term "environment", environmental problems and factors causing environmental problems, economical approaches to avoid environmental problems, environment and business relationship, basic concepts of accounting and relationship of accounting with environment, environmental accounting (green accounting), business line of environmental accounting, the term "environmental cost", method and types of determining environmental cost, environmental reporting, and controlling in the environmental accounting were discussed and investigated. Finally, how environmental accounting (green accounting) can be applied on ABC Incorporated Company was explained. Keywords: Environment, Environmental Problems, Environmental Accounting, Environmental Costs, Environmental Reporting, Environmental Control