Green accounting: Developing versus developed economies

Chien-Hsing LEE, Chien-Ho LIN


Abstract. Businesses and corporates have started to formulate strategies to opt for environment-friendly and green operations. The same has also conceived the idea of green accounting that emphasizes taking environmental factors into account of corporate financial consideration and reports. Less to date, have made a comparative review for those progresses of green accounting in the developed versus developing economies, and to offer insights for academics and practitioners. This article offered a compact discussion of this issue and provides suggestions to theory and practices.

Keywords. Green accounting, Developing economies, Developed economies.

JEL. C23, F62, N17.


Green accounting; Developing economies; Developed economies.

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