گزارشگري محيط زيست و استراتژي تجاري

Environment reporting and business strategy

Environmental accounting has been recently developed as one of sub-divisions of accounting. Due to growth of society concentration on environmental issues, accounting takes essential roles on performance measurement. Being aware of environment condition leads a business unit to active environmental performance. In this article, the author pays attention to integrity of environmental methods with business methods and avoids investigating the way of dealing with environmental accounting in financial accounting standards. He also considers intra-organization and extra-organization impacts which cause reduction of operation and investment expenses of pollution controlling equipments and determining capital investment evaluation from one side, and cause regulation codification by governments and taxation results from other side, via examining business strategy including programs, taking management delicate decisions, supporting and training. Taking environmental issues into consideration in last years, has been extended into standard codification field too; standards of American Governmental Accounting Standard Codification Board and IFAC guides are obvious examples of it. The following topics will be discussed in the article: 1- environmental elements of business strategy 2- providing essential performance report 3- identifying required multifunctional measuring skills 4- Collecting and analyzing required data.