摘要：The aim and topic of the paper is to formulate a theoretical accounting model for the measurement and the inclusion of a new intangible asset in the financial statements related to environmental sustainability and social responsibility. To achieve this goal the central part of the paper presents an accounting approach that follows an Italian research project entitled POLIED(RO) (POL Pollenzo, I index, E environmental and economics Design). The accounting model proposed in the study tries to accommodate the main suggestions of the International Accounting Standards and the final result tries to propose an accounting model oriented towards the overcoming of the current neutrality between the results of the traditional accounting models and those derivable from social and environmental reports realised by companies, in which it is possible to assume an ideal bidirectional connection between the different accounting approaches.
关键词：Accounting Methodology;Environmental Sustainability;Green Accounting;International Accounting Standards;Corporate Social Responsibility
