Green Accounting, Introducer of Development of Accounting Responsibility in Society

Due to spread of pollutants in environment and unlimited use of natural limited resources, subject of the environmental protection has been especially considered. The word “green” has been used repeatedly in environmental protection issues. Green accounting is one of the new aspects of accounting science, which depicts the role of environment in the realm of business and financial. In this paper, the definition of concept of green accounting and the concepts related to it has been done. Also, the environmental costs, environmental assets, environmental liabilities and their different types have been reviewed. In the end, the method of environmental reporting and the effects of implementation of green accounting have been mentioned. It seems that green accounting can help greatly in maximizing the profit for entities and maintaining and protecting more and more the environmental resources for the present and future generations, through manage of environmental costs and planning for minimizing them.