Environmental and Financial Reports

The first objective of this paper is to provide a theoretical justification for accounting and reporting environment. In other words, this article seeks to show that it is essential for organizations to develop a comprehensive system of environmental accounting and why they need to the system to equity. This article assumes that companies should behave in a manner responsive to the community. This model is based on the personal belief that companies need to address environmental issues are located. In contrast to the wealth of studies on the evaluation of disclosure of environmental issues, few studies have been conducted in the context of a theory that suggests the need for environmental accounting. The second objective of this paper is to test the theoretical framework for the organization and accounting concepts and symbols. In this article, particularly as the main approach to the implementation of environmental accounting is checked. This article includes the assumption of moral, economic and environmental accounting literature that together provide the theoretical model.