IMPACT OF ENVIRONMENTAL ACCOUNTING ON PROFITABILITY OF LISTED FOOD AND BEVERAGES COMPANIES IN NIGERIA
Abstract
Environmental accounting, also called green accounting, refers to modification of the
System of National Accounts to incorporate the use or depletion of natural resources.
Environmental accounting is a vital tool to assist in the management of environmental and
operational costs of natural resources. Valuation of natural resources is an essential input into both
social cost-benefit analysis and some approaches to environmental accounting.
Every organization existing in the world affect the environment where it operates, this
could be directly or indirectly and as such is it required or expected that these entities will put in
measures in other to sustain the environment in which they exist. Schaltegger (2020), Accounting
for environment helps the organization to accurately access the cost and benefits of environmental
preservation measures of companies. Global reporting initiative is an organization set up in 2010
to develop a sustainable reporting frame work for businesse
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