Abstract

With the emergence of environmental accounting in the last two decades, various perceptions of the concept of environmental accounting have been developed (Gray et al., 1993; Schaltegger and Stinson, 1994; EPA, 1995; Gray et al., 1996; Schaltegger et al., 1996; Schaltegger and Burritt, 2000). Given the variety of stakeholders that require company-related environmental information, numerous approaches and tools have been proposed within the field of environmental accounting in order to meet these information needs. However, there is a wide consensus that there are two main groups of company-related environmental impacts (Schaltegger and Burritt, 2000, p. 58):

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