Proceedings of 2nd International Conference on Management, Finance and Economics Held on 9 th – 10 th July 2016, in Pattaya, ISBN: 9788193137345 117 ENVIRONMENT ACCOUNTING AND ENVIRONMENTAL COSTS H. Arif TUNCEZ Accounting and Tax Implementations, Selcuk University, Aksehir Vocational High School, Aksehir, Konya, Turkey Bilal ERDEM Management and Organization, Selcuk University, Aksehir Vocational High School, Aksehir, Konya, Turkey Abstract— The fierce competition conditions caused from technological developments, rapid increase of the world population and free market model, constant product development and renewal obligation, efforts shown for increasing the employment, wars, accidents and similar incidents, bring the environmental problems together. Environment accounting which is also called as green accounting is intended to include the information pertaining to environment into the accounting system. In the conventional accounting system, the environmental costs are considered in the general expenses group and were insufficient for ensuring detailed information. The aim of this study is explaining the environment accounting and environmental costs. Keywords— Environmental Costs, Environment Accounting, Operating and Environment. I. INTRODUCTION Today, having industrialization speed up and having the scales of the industry enterprises grown, rapid increase of the world population, development and renewal of the sustainable products caused rapid increase of the environmental problems. Thus, the expectations from the enterprises to carry on activities with a sense of environmental responsibility have increased. A major part of the impacts of the enterprises on the environment is a function of the production activities. Environmental impacts of the enterprises; vary depending on the product compositions, production processes, capacity levels, supply systems and recycle possibilities. Enterprise administrations are responsible for production of the products required on the basis of quality and quantity as well as controlling the resources used for the production of these products, the emissions created, management of the wastes and environmentally hazardous substances. The activities which are realized by the enterprises in order to reduce the environmental impacts can be defined as environmental regulations. The enterprises are obliged to consider not only the results of their activities that they carry out but also their social impacts. To get accounting profession having importance by the changes emerging in economical and technological fields, brought this profession to an efficient position within the society and commercial life. Studies have been started in order to elicit the hazards given by the enterprises on the environment in accordance with the social responsibility term of the accounting, and to determine their impacts, and calculation, classification, tracking and reporting of the costs which may arise; and as result of these studies, the term of "Environment Accounting" has came to the fore [1]. Implementation of the environment accounting by the enterprises and elimination of the problems which are encountered during implementation, shall ensure the increase of the benefit expected from the accounting during the decision making, planning and control phases with regard to both intercorporate and non-operating accounting information users [2].