Feasibility of implementation of environmental reporting in Iran

Subject Areas : Management Accounting

محمدحسن جنانی ¹ (مسئول مکاتبات)
محمد حیدری ² (ندارد)

Received: 2011-05-22 Accepted : 2011-08-23 Published : 2011-09-23

Keywords: Reporting, transparency of information, relevancy of information,

Abstract :

World Commission on Environment and Development has defined sustainabledevelopment needs of the present generation without compromising the ability offuture generations to meet their needs, to meet.This definition implies that it is sustainable development that is comprehensive andcomplete and three areas of economic, environmental, and social activities in thecatch. Companies today as the largest economic units that their activity has broadeffects on all three of these areas have been serious.Today, in countries including America, Japan, Germany and France in financialreporting, reporting of environmental performance has been the reporting ofenvironmental performance to provide detailed information about non-financialevents, the organization pays a closer analysis of the environmental activities andcites.In this research we want Theoretical and practical study of environmentalaccounting and environmental reporting activities and getting performance indicatorscontained in this report provide a model for the development of environmentalperformance reporting in Iran.About the importance of this issue, as we mentioned at the beginning of thissection, disclosure in accounting principle of objectivity is not only the explanatorynotes and detailed financial data calls, But the nonfinancial reporting and explanationof events also makes it necessary. Therefore in this study, we attempted firsttheoretical principles governing the accounting concepts environmental performancereporter on environmental accounting, sustainability reporting guidelines reportingenvironmental performance to be developed report in Iran to implement the feasibilitystudy.