期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：1
语种：English
出版社：Ovidius University Press
摘要：The economic practice has shown that speculative businesses are leading to tensions in the relationship with the natural environment,resulting in even endangering of the continuity. Economic prosperity can not exist without respect and concern for people,environment or community as a whole. Accounting modernisation,in the context of globalization and internationalization,should not assume only the development of new definitions,concepts and standards,but also the implementation of practical solutions to solve the problems faced by enterprises,third parties and the community as a whole. This paper aims to present a recently introduced tool in the economic practice: environmental balance sheet. It also wants to analyze its role in presenting environmental performance of an enterprise as a factor for the economic and financial influence.
