Determination of the relationship between sustainability, environmental risks and environmental accounting: A research in Erzurum

One of the most talked about topics today is climatic and environmental changes. Their causes and effects have further increased the importance of the concept of sustainability. In order for the enterprises to be sustainable, they need to maintain the ability to be permanent as well as the continuity of product diversity and productivity. The subject of sustainability is handled in many different branches of science. In this study, the concept of sustainability is discussed in various dimensions. In addition to the social and economic dimensions of sustainability, the environmental dimension is also very important for enterprises. Businesses should use the resources without disrupting their naturalness, and in doing so they should take into account the sensitivity to the environment. The misuse of resources over time constitutes the disadvantages and the risks that we encounter in the environment. It should be accounted for using a critique of the methods used to minimize environmental risks. Monitoring, recording and recording of financially-sensitive information in environment-related jobs is the content of environmental accounting. This study was carried out in 65 enterprises operating in the organized industrial zone of Erzurum. Data were obtained from these enterprises by survey. The surveyed companies were asked questions about sustainability, environment, environmental risks and environmental accounting and the information given by the enterprises regarding the related subjects were subjected to Multiple Regression and Correlation analysis. According to the hypotheses established, the values obtained in the analyzes were found to have a significant and positive effect. Cronbach's alpha coefficient was found to be 0.97 as a result of the reliability analysis of the surveys and it was found that the study was a highly reliable scale. Key Words: Sustainability, Environmental Risk, Environmental Accounting