Quality assessment model of environmental information disclosure

• Published in: Buhalterinės apskaitos teorija ir praktika (Online) no. 15; pp. 76 - 87
• Main Authors: Karlonaitė, Inga, Rudžionienė, Kristina
• Format: Journal Article
• Language: English
• Published: Vilnius University Press 10.04.2014
• Subjects: environmental accounting; quality of environmental information disclosure
• ISSN: 1822-8682; 2538-8762
• DOI: 10.15388/batp.2014.15.7

In last decades, environmental issues: pollution, climate change, sing of non-renewable resources, has influenced the economic value of nature and the protection of the environment has become an important goal for institutions and corporations. Increasing concern to environmental problems causes increasing demand for environmental disclosure of environmental related information. Responding to the increasing demand for such type of information, interest of environmental accounting and reporting is growing too. It is especially needed for the disclosed information to be useful and in high quality. Purpose of this work –prepare and adjust quality assessment model of environmental information disclosure. Case study indicates that this model is suitable for Baltic countries companies. Companies mostly disclose information about environmental costs, waste, pollution, programs, projects or activities in social life and regulations they follow. Lithuanian companies are most improved in this area, because 93,75% of companies discloses that information in financial reports, separate reports or internet pages. Pagrindinis bet kokios informacijos tikslas – pateisinti tos informacijos vartotojų lūkesčius, t.y. informacija turi būti naudinga. Augant aplinkosaugos ataskaitų reikšmei, ieškoma, kokiu būdu įmonė turėtų informuoti suinteresuotuosius apie savo aplinkosaugos veiklą. Problema kyla, kad šiai apskaitai trūksta reglamentavimo, nėra sukurtos atskiros sistemos aplinkosaugos apskaitos tvarkymui bei atskleistos aplinkosaugos informacijos vertinimui, todėl, išanalizavus mokslinę literatūrą bei remiantis įvairiomis rekomendacijomis bei standartais pateikiamas ir patikrinamas aplinkosaugos informacijos atskleidimo kokybės vertinimo modelis.