Accounting Policies Regarding Environmental Costs

The purpose of this article is to present certain aspects regarding the involvement of accounting in the environmental issues that a company may face, to also present environmental costs and the chance to reflect them through environmental accounting. The main objectives taken into account by the article were to define the concepts of environmental costs, and to describe how environmental management accounting may be useful in determining environmental costs. The scientific demarche is based on information from the national, European and international specialized literature and practice. Our approach turned to research methods like documentation, analysis, synthesis, comparison, all these being part of the positivist research current.