Accountaning transactions of environmentally sensitive business administration in terms of business functions

Increase in environmental problems and pollution caused by factors such as industrialization, advances in technology and ever-rising population have forced societies and businesses that are responsible for such problems to become acquainted with the issue of environmental sensitivity. The concept of environment friendly business includes; acting with environmental sensitivity in all functions, minimizing the damage to the environment and even trying to eliminate such damage, utilizing environmental philosophy actively in business culture and taking the environment into consideration in all decision making processes. It is also vital to monitor all the costs covered as a part of environmental sensitivity individually in accounting system so that environmental activities can be managed in an effective way. Thus, all the activities performed in environmental sensitivity and their results may be detected in detail and environmental performances of businesses may therefore be available to all partners. Scarce and non-renewable resources of the society are mostly consumed by manufacturing businesses. This study aims to examine the environmental sensitivity activities of Konya ġeker Industry and Trade Inc. as manufacturing business in terms of functions and then also to determine how these activities are shown in accounting systems. It can be gathered from the interview results within the study that although the number of environment friendly activities and social responsibility projects by Konya ġeker Industry and Trade Inc., since it was founded, has been considerably higher than similar sectors, its environmental activities are not monitored in accounting systems comprehensively.