ENVIRONMENTAL ACCOUNTING, AN ENVIRONMENTAL PROTECTION INSTRUMENT USED BY ENTITIES

The purpose of this article is to present certain aspects regarding environmental accounting and the environmental costs, which are instruments that the entities can use to identify and prevent the effects of their activities on the environment. The main objectives aimed by the article were to present the state of knowledge starting with the 1970s, when the concept of environmental accounting emerged for the first time, up until now; to define the concepts of environmental accounting and environmental costs; to present an analysis of how economic agents in Romania, and implicitly, accounting regulations, are getting involved in environmental issues.