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

CEU International Doctoral School, CEU San Pablo University, 28003 Madrid, Spain
Received: 14 April 2020 / Revised: 2 June 2020 / Accepted: 2 June 2020 / Published: 5 June 2020
(This article belongs to the Special Issue Legal-Economic Issues of Digital & Collaborative Economy)
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. View Full-Text
Keywords: accounting legislation; environmental accounting; corporate social responsibility; sustainable development accounting legislation; environmental accounting; corporate social responsibility; sustainable development
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MDPI and ACS Style

Muñoz Prieto, M. Legislation, Regulations, and Reflections on Environmental Accounting as a Reflection of the Incorporation of Social Responsibility in Companies. Laws 2020, 9, 13.

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