ISSN: 2320-5407 Int. J. Adv. Res. 4(12), 496-498 496 Journal Homepage: -www.journalijar.com Article DOI:10.21474/IJAR01/2420 DOI URL: http://dx.doi.org/10.21474/IJAR01/2420 RESEARCH ARTICLE EVALUATION OF ENVIRONMENTAL COSTS OF ENTERPRISES WITHIN ENVIRONMENTAL ACCOUNTING IN TERMS OF PERSONALITY CONCEPT. Eray Cetin. Osmaniye Korkut Ata University, Turkey. …………………………………………………………………………………………………….... Manuscript Info Abstract ……………………. ……………………………………………………………… Manuscript History Received: 20 October 2016 Final Accepted: 22 November 2016 Published: December 2016 Key words:- Environment, Environmental Costs, Environmental Accounting, Personality Concept. Personality is defined by the Turkish Language Association as the whole habits and behavior of an individual acquired through social life. Considering the basic concepts of accounting, businesses have different personalities than those of their owners or partners. Therefore, when assessing the activities of a company, their own personalities are considered. In this context, businesses constantly interact with their environment as separate entities. In today's world, the number of enterprises engaged in production for growing markets due to globalization and production processes containing advanced technology and the number and diversity of products have interconnectedly increased. Enterprises have a close relationship with their environment in both production and post-production processes because of the natural resources they need to acquire in pre-production period. During these processes enterprises must consider and analyze various environmental costs stemming from their being separate entities and include these costs in their activity coverages. The aim of this study is to emphasize that environmental costs of enterprises must be financially expressed and scrutinized due to the concept of personality. Copy Right, IJAR, 2016,. All rights reserved. …………………………………………………………………………………………………….... Introduction:- In time, companies act for meeting human needs undergo structural and administrative changes and also shareholders of companies are enlarged. In the beginning, company activities are important for only shareholders; nowadays they appeal to large crowd of people. Accordingly, shareholders, managers, workers, suppliers, creditor institutions, customers, public company shareholders are approached in this. Actually environment is another concept that also needs to be in these shareholders. Because environment is a matter of fact that directly affects from company activities and directly effects company activities. Therefore, if it is thought that environment is also in company shareholders, environment shall also directly adapt with companies’ stature. Just like every individual within the society, companies also shall give particular importance to social responsibility in accordance with their statures and shall carry out their activities according to this. So then beside companies maximize their benefits, according to their social responsibilities they shall act environment-conscious, minimize environmental damages and make rehabilitation works without making environmental condition worse and make this sustainable. So both environment and also company effect positively from the environment. Corresponding Author:- Eray Cetin. Address:- Osmaniye Korkut Ata University, Turkey.