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On The Need For Green Accounting, Joseph S. Merrill, Richard V. Calvasina
On The Need For Green Accounting, Joseph S. Merrill, Richard V. Calvasina
Mountain Plains Journal of Business and Technology
It is time to argue that it is imperative for green accounting to be the norm for financial reporting. Green accounting requires the disclosure of environmental impacts of corporations’ activities as a component of financial reports. Green accounting disclosure is a vital part of information needed for investment decisions that can help create a sustainable economy. The U.S. Securities and Exchange Commission’s (SEC) efforts to require such disclosure will be examined and recommendations for more adequate disclosure will be discussed.