Environmental accounting and an application in waste paper recycling enterprise

Environmental problems, which have been rapidly increasing in the world, have become an important threat to the future of all living things in recent years. This situation attracted the attention of the enterprises, which are operating in a social environment and constantly interacting with the environment, on environmental problems and brought about the search for solutions to these problems. The impact of the environmental problems on the enterprises has led to the attention of the Accounting Science like the other sciences which are have sense of responsibility and this process led to the emergence of a concept called "Environmental Accounting". In this study, after examining the concepts of enterprise, environment, waste paper and recycling in the first place, environmental costs, classification of environmental costs, accounting, reporting and control are explained in the concept of environmental accounting. At the conclusion of study, the environmental costs related to environmental activities carried out in a waste paper recycling business are discussed and the classification and accounting of these costs are explained.