Accounting policies on environmental costs and their calculation method in the entity

Abstract

The aim of this article is to present certain aspects regarding environmental costs and their calculation methods within the entity. The main objectives that were considered when writing this article included defining the concept of environmental accounting, as well as environmental costs, identifying the main classification criteria of environmental costs, and then presenting the calculation methods of environmental costs within the entity, which differ according to each area. The scientific approach is based on information from literature and on European and international practice regarding environmental costs. In order to achieve this approach we turned to research methods such as documentation, analysis, synthesis, comparison, which are part of the positivist research philosophy.