Document Type : Review article
Authors
1 Islamic azad university of arak
2 Arak Islamic Azad University, Faculty of Management, Department of Accounting
Abstract
Corporate green accounting, as a new approach in accounting, evaluates and reports the environmental effects of economic and commercial activities and plays an important role in promoting sustainability in organizations.This review article examines various theoretical approaches in the field of green accounting and its relationship with organizational sustainability. First, the history and background of the development of green accounting is reviewed, and then various theories that have influenced this field, including institutional theories, stakeholder theory, and approaches based on sustainable performance, are analyzed.In addition, the paper examines the relationship between green accounting and different dimensions of sustainability such as economic, social and environmental sustainability and shows how this approach can help companies achieve sustainability goals.Finally, the results of this review provide recommendations for researchers and managers in order to improve environmental reporting and promote the sustainable performance of organizations. Based on recent studies and developments in the field of green accounting, this article is introduced as a strategic tool to create transparency and evaluate the environmental and social effects of companies' activities in order to achieve sustainable development.
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