ENVIRONMENTAL MANAGEMENT ACCOUNTİNG: BUSINESSES IN ISO 2020 IMPLEMENTATION

Abstract

Due to the society's high level of awareness of the importance of environmental sustainability, businesses today are expected to be more involved than in the past. Because of the increasing interest in environmental protection, the need for environmental data is increasing in the applications of businesses. This situation causes accounting to play a role that allows them to evaluate the environmental impacts and performances of the enterprise on the one hand, and to explain the necessary environmental data on the other. As a result of these needs, environmental management accounting has emerged and continues its development in the literature and practice. In the study, manufacturing industry enterprises included in the list of Turkey's largest industrial enterprises in 2020 announced by the Istanbul Chamber of Industry were taken as an example. With the survey study conducted online, it was tried to determine the motivation sources on the status of enterprises to realize environmental management accounting practices and their adoption of environmental management accounting. The obtained data were analyzed by frequency distribution, mean and standard deviation and Independent Samples T-Test and ANOVA methods. In the analysis of the data provided in the study, enterprises only agreed with the statement that potential environmental impacts were taken into account in investment decisions, among the statements about environmental management accounting practices, and they were undecided about other statements. Therefore, participating enterprises adopt these practices at a low level. Considering the factors affecting the adoption of environmental management accounting; The expressions of leaving a positive image on the public, environmental awareness increasing of the society and providing appropriate financing from financial institutions have been the prominent expressions.