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Legislation, Regulations, and Reflections on Environmental Accounting as a Reflection of the Incorporation of Social Responsibility in Companies

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  • Maripaz Muñoz Prieto

    (CEU International Doctoral School, CEU San Pablo University, 28003 Madrid, Spain)

Abstract

The purpose of this article is to analyze how accounting legislation has contributed to the improvement of public information on environmental aspects in the financial reports issued by companies. Also, the article aims to verify the relationship between this environmental accounting legislation and the processes of corporate social responsibility. These reports are used for decision making, so any improvement in the publication should mean a better business strategy. Companies should seek to improve their relationship with the environment, helping to minimize the environmental problems caused by their production systems. The methodology used in this study has been the deductive method, through the bibliographic review, and a descriptive research level was used. Among the main results of this work are a summary table with regulations related to environmental care, evidence of the lack of specific legislation, and the need for more demanding regulations with companies when providing environmental data.

Suggested Citation

  • Maripaz Muñoz Prieto, 2020. "Legislation, Regulations, and Reflections on Environmental Accounting as a Reflection of the Incorporation of Social Responsibility in Companies," Laws, MDPI, vol. 9(2), pages 1-19, June.
    • Handle: RePEc:gam:jlawss:v:9:y:2020:i:2:p:13-:d:367758
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    References listed on IDEAS

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    1. Colby, Michael E., 1991. "Environmental management in development: the evolution of paradigms," Ecological Economics, Elsevier, vol. 3(3), pages 193-213, September.
    2. Werner Hediger, 2018. "The Corporate Social Responsibility of Hydropower Companies in Alpine Regions—Theory and Policy Recommendations," Sustainability, MDPI, vol. 10(10), pages 1-20, October.
    3. Cormier, Denis & Magnan, Michel, 2003. "Environmental reporting management: a continental European perspective," Journal of Accounting and Public Policy, Elsevier, vol. 22(1), pages 43-62.
    4. Thomas Laudal, 2012. "Rising externality costs and corporate social responsibility case: EU legislation on electric and electronic equipment," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 8(2), pages 289-304, June.
    5. Alexander Dahlsrud, 2008. "How corporate social responsibility is defined: an analysis of 37 definitions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 15(1), pages 1-13, January.
    6. Stamatios Ntanos & Sofia Asonitou & Grigorios Kyriakopoulos & Michalis Skordoulis & Miltiadis Chalikias & Garyfallos Arabatzis, 2020. "Environmental Sensitivity of Business School Students and Their Attitudes Towards Social and Environmental Accounting," Springer Proceedings in Business and Economics, in: Androniki Kavoura & Efstathios Kefallonitis & Prokopios Theodoridis (ed.), Strategic Innovative Marketing and Tourism, pages 195-203, Springer.
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    Cited by:

    1. Teguh Tresna Puja Asmara & Tarsisius Murwadji & Kartikasari & Anita Afriana, 2023. "Corporate Social Responsibility and Cooperatives Business Sustainability in Indonesia: Legal Perspective," Sustainability, MDPI, vol. 15(7), pages 1-23, March.

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