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Legislative Environment And The Importance Of Accounting Environmental Costs In The Lighting Body Industry

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  • Andreea Mihaela HINT(?TEFAN)
  • Dan Ioan TOPOR
  • Andreea MARIN-PANTELESCU

Abstract

Due to the increased growth of the market in the lighting equipment, in conjunction with the reduction of the energy consumption with the appearance of the LED luminaires, the orientation of the consumers towards the “Eco friendly behavior within the consumers, we consider this area of activity of interest. In view of the worldwide legislation to get out of market inefficient lighting technologies, but also the obligation to highlight the marketing of electrical lighting equipment (EEE), and waste electrical and electronic equipment (WEEE) resulting from the process of production, knowledge of environmental costs and the role of environmental management accounting in this field have a particularly important role in making decisions on optimizing the profit of a production entity in the field of electric lighting equipment, but also sustainable development based on sustainability. The success of the economic activity of an entity on the market of electric lighting equipment is conditioned by the quality and diversity of the products obtained. The implementation of environmental management accounting can give us a perspective on the efficiency of the activity in different fields of activity.

Suggested Citation

  • Andreea Mihaela HINT(?TEFAN) & Dan Ioan TOPOR & Andreea MARIN-PANTELESCU, 2019. "Legislative Environment And The Importance Of Accounting Environmental Costs In The Lighting Body Industry," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 13(1), pages 374-385, November.
    • Handle: RePEc:rom:mancon:v:13:y:2019:i:1:p:374-385
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    References listed on IDEAS

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