Las prácticas de contabil idad medioambiental en las grandes empresas que operan en portugal

Zusammenfassung

As a result of the consideration of environmental issues in business management, environmental issues have to be included in the companies’ accounting information systems in order to satisfy the stakeholders’ new information requirements. The objective of this paper is to analyze the environmental accounting practices adopted by a sample of large companies operating in Portugal and the role developed by the accounting system in order to elaborate and provide environmental information both its disclosure to the company’s stakeholders and its use by managers in their decision-making. The data was collected by sending a postal questionnaire. Our results indicate that a significant number of companies disclose environmental information to external stakeholders, in particular in their annual reports. However, in an internal perspective we can observe a certain disconnection between accounting information system and environmental management