Open AccessEnvironmental Cost Accounting
Author(s) -
Ramshankar Varma
Publication year - 2021
Publication title -
international journal of advanced research in science, communication and technology
Language(s) - English
Resource type - Journals
ISSN - 2581-9429
DOI - 10.48175/ijarsct-1777
Subject(s) - business , sustainable development , balance (ability) , environmental accounting , environmental economics , distribution (mathematics) , natural resource economics , carbon accounting , cost accounting , accounting , greenhouse gas , economics , medicine , mathematical analysis , ecology , mathematics , physical medicine and rehabilitation , biology , political science , law
With the strengthen of people’s ability to use and transform nature, on the one hand, people acquire more resources from nature and make life more comfortable, on the other hand, the amount of waste that people emit has also increased rapidly. Excessive excavation of resources and disposal of waste emissions led to the deterioration of the environment, affecting the country's sustainable development and the Earth's ecological balance. In this paper, from the perspective of low-carbon economy, to explore corporate environmental cost recognition, measurement, collection, distribution methods, expectations for the relevant enterprises, especially high-polluting, high-emission energy-based enterprises to learn from.