PROSPECTIVES ON THE ENVIRONMENTAL ACCOUNTING MANAGEMENT
2023
L. CERNUŞCA | B.C. GOMOI
The problem any faces right now is how to use the planet’s natural resources in a sustainable way. Or, in other words: how do we ensure that resources are used in a way that ensures on the one hand that the needs of the present generation are met, whilst on the other ensuring that sufficient resources remain so that future generations are able to meet their needs. In defining the sustainability, the word “resources” has a subjective valuation for an individual. The earth is full of “matter” but not all matter is a resource (i.e. carbon dioxide in excess does a lot of damage to the planet). Hence in order for a resource exploitation to be effectively coordinated, there must even be coordination of the different criteria used to establish what a resource is. But since a “resource” might be a resource for someone but not for someone else, the problem starts to be a rather big one. Keywords: management, accounting, environmental, net national product.
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