Analysis based on the accounting and reporting of the environmental knowledge

Having now reached a significant level of environmental impacts and due this situation, awarness of individuals and public stedialy increase against environmental problems. So, companies have begun to be sensitive and to identify the environmental costs correctly. At the same time, doing some researches the sience of accounting for the environment and understanding of this isssue should be operational have begun to run up more and more. This understanding contributed development for interest and studies of environmental accounting and come into prominence the concept of environmental accounting. Environmental accounting is an information system which researching of the surrounding resources and patterns of use of resources, presenting work for the improvement of environmental impacts on resulting from the incorrect use of resources, collecting information on increases and decreases in resources and environmental sensitivies of companies and reporting this information for interest groups. Followed an increasing trend environmental problems put forward companies to protect the environment and to contribute environmental activities of companies are begun to want and companies have been exposed a number of sanctions. In this study, sensitivies of companies have settled on towards the environment and environmental accounting. For the purpose of the study, mean of environment, environmental problems and essential factors to prevent environmental problems, relationship between company and the environment, environmental management in companies and consequently international environmental management system standard, environmental accounting and the concept of environmental costs, types of environmental costs and environmental cost accounting, environmental reporting and auditing and environmental accounting under inform accounting system are dealed with these issues. Finally, whether or not sensitivities of companies reflect about these activities have been researched.