Green Accounting and its Impact on International Trade of Selected Utility Companies

Authors

  • Andrea Rose E. Rimorin

Keywords:

International Trade, environmental accounting, green accounting

Abstract

This paper aims to focus on the impact of environmental (green) accounting on international trade. Specifically, its effects on management decision-making, company's financial performance and competitive advantage of selected utility companies. Descriptive design as well as synthesis of related literature was used for the study. Reporting of environmental information greatly affects the management’s decision-making and competitive advantage of selected utility companies. However, the effect on financial performance is uncertain. Environmental information and indicators should be quantified and presented to the company's annual report.

Published

2017-11-12