Analele Universit ii Constantin Brncu i din Trgu Jiu, Seria Economie, Nr.

1/2008

CONTABILITATEA VERDE O NECESITATE N CONTEXTUL ECONOMICOSOCIAL ACTUAL

THE GREEN ACCOUNTING A NECESSITY IN TOPICAL ECONOMICSOCIAL CONTEXT

Buan Gabriela, lect. univ. dr. Universitatea Constantin Brncui, Tg-Jiu

Abstract: An important research problem is the development of one methodology which allows to achieve the connection between the activities and national development plans, by one hand, and the raw resources basis, on the other hand, in the accounting/book-keeping system. The starting point is constitute by the realistic image of a durable economy and it's pattern of operation, fact which supposes a different behaviour of people, markets and economical agents, in real terms meaning a modification of entirely economic and social system. The deficiency of nowdays book-keeping is neglecting the consumption of raw capital, of it's depreciation and the consequences on the society, fact which conducts to a false quantization of development, express in economic terms.

Buan Gabriela, lecturer, Constantin Brancusi University

Abstract: An important research problem is the development of one methodology which allows to achieve the connection between the activities and national development plans, by one hand, and the raw resources basis, on the other hand, in the accounting/book-keeping system. The starting point is constitute by the realistic image of a durable economy and it's pattern of operation, fact which supposes a different behaviour of people, markets and economical agents, in real terms meaning a modification of entirely economic and social system. The deficiency of nowdays bookkeeping is neglecting the consumption of raw capital, of it's depreciation and the consequences on the society, fact which conducts to a false quantization of development, express in economic terms.

Un obiectiv prioritar al contabilitii verzi este identificarea adecvat a potenialului ecosistemelor care vor fi disponibile n mod real pentru a fi introduse n sistemul economic (ca bunuri de capital, intermediare sau de consum) sub o form durabil n timp. Este necesar sistematizarea componentelor structurale calitative i cantitative a resurselor naturale, determinarea formelor de gestiune i o utilizare adecvat i

A priority objective of green accounting is proper identification of potential ecosystems that will be actually available to be placed in the economic system (like capital goods, intermediate or consumption) in a sustainable way in time. It is necessary to structure the components systematic quality and quantitative natural resources, the determination of management and forms a complete and proper use of

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complet a resurselor. Contabilitatea verde este dedicat att utilizatorilor externi, ct i gestiunii interne a ntreprinderii. Contabilitatea verde extern urmrete prezentarea informaiilor despre mediul natural n cadrul situaiilor financiare prin introducerea unor rubrici verzi n bilan, n contul de profit i pierdere sau n notele la situaiile financiare -, al soldurilor intermediare de gestiune - prin calculul valorii actuale nete care ia n considerare consumul de resurse naturale -, al rapoartelor anuale de activitate sau n cadrul unui raport specific privind mediul natural, prezentare care vizeaz ameliorarea informaiilor oferite utilizatorilor i care ar trebui normalizat sau standardizat. Contabilitatea verde intern are ca obiectiv principal producerea de informaii utile n luarea deciziilor. n vederea publicrii unui raport asupra mediului natural, se consider mai importante urmtoarele norme i surse: The Sustainability Reporting Guidelines of the Global Reporting Initiative 20021; UNCTAD Report: Environmental Financial Accounting and Reporting at the Corporate Level2; The CERES formats for an environmental report3; The CEFIC Responsible Care / Health, Safety and Environmental Reporting Guidelines4; The corporate impact reporting initiative5; Der Leitfaden Der 6 Nachhaltigkeitsbericht ; Japanese Environmental Reporting Guidelines, Guidance for Publishing Environmental Reporting7; CMA Management Accounting Guideline: Writing and Evaluating Sustainable Development and Environmental Reports8; Framework for Public Environmental Reporting an Australian Approach9.

resources. Accounting green is dedicated to users both external and internal also to management of the enterprise. Accounting green external presentation seeks information about the natural environment in the financial statements - by introducing green boxes in the balance sheet, the profit and loss account or in notes to financial statements - the balances interim administration - the net present value calculation which takes into the consumption of natural resources - the annual activity reports or in a specific report on the natural environment, presentation to improve information provided to users and which should be normalised or standardized. Accounting green internal aims mainly produce useful information in making decisions. In order to publish a report on the natural environment is considered more important the following rules and sources: The Sustainability Reporting Guidelines of the Global Reporting Initiative 2002; UNCTAD Report: Environmental Financial Accounting and Reporting at the Corporate Level; The CERES formats for an environmental report; The CEFIC Responsible Care / Health, Safety and Environmental Reporting Guidelines; The corporate impact reporting initiative; Der Leitfaden Der Nachhaltigkeitsbericht; Japanese Environmental Reporting Guidelines, Guidance for Publishing Environmental Reporting; CMA Management Accounting Guideline: Writing and Evaluating Sustainable Development and Environmental Reports; Framework for Public Environmental Reporting an Australian Approach.

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Potrivit cadrului conceptual emis de GRI , indicatorii privind mediul natural recomandai pentru a fi prezentai n situaiile financiare sunt grupai pe trei mari categorii, astfel: consum de resurse: materiale, ap, energie; impactul activitii entitii asupra mediului natural: condiii de utilizare a solului, emisii n aer, n ap, n sol care afecteaz grav mediul natural, deeuri, suma indemnizaiilor vrsate prin decizii judiciare privind mediul natural; msurile luate de entitate pentru a diminua aceste impacturi. Existena unui cadru conceptual pentru contabilitatea mediului natural este necesar n contextul economic actual, iar odat cu apariia lui, contabilii vor avea un sprijin pentru a dezvolta o contabilitate a mediului. Astfel, ONU a elaborat un cadru conceptual i metode de evaluare i contabilizare a consecinelor activitilor ntreprinderilor asupra mediului natural11. Ca i n cazul IFRS12, cadrul conceptual cuprinde caracteristicile calitative i conceptele de baz. Caracteristicile calitative sunt: inteligibilitatea, pertinena, fiabilitatea i comparabilitatea. Conceptele de baz sunt urmtoarele: congruena: omogenitatea ntre informaia financiar i informaia ecologic difuzat; o precizie lipsit de ambiguiti privind indicatorii reinui de ntreprindere n comunicarea informaiilor despre mediul natural (indicatorii reinui privesc: apa, energia, efectul de ser, stratul de ozon i deeurile); contabilitatea de angajamente; independena exerciiilor. Indicatorii recomandai de ONU pentru a fi prezentai n rubrici verzi n situaiile financiare trebuie s permit: oferirea de informaii privind performana ntreprinderii fa de mediul natural;
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According to the conceptual frame issued by GRI, indicators on the natural environment recommended to be presented in the financial statements are grouped in three main categories, as follows: consumption of resources: materials, water, energy; the impact of its activities on the natural environment: Conditions for use of soil, air emissions, water, soil which seriously affects the natural environment, waste, the amount of allowances paid by judicial decisions on the natural environment; the maeasures taken by the legal entity in order to diminish these impacts The existence of a conceptual framework for accounting the natural environment is necessary in the current economic context, and with the emergence of it, the accountants will have a support to develop an accounting environment. Thus, the UN has developed a conceptual framework and methods of valuation and accounting consequences of enterprise activities on the natural environment10. As with IFRS11, the concept of quality and contains basic concepts. Qualitative characteristics are: inteligibility, relevance, reliability and comparability. The basic concepts are as follows: similarity: homogeneity between financial information and ecological information campaign lacks a precision ambiguities on indicators held by the business in communicating information about the natural environment (indicators held concern: water, energy, the greenhouse effect, ozone layer and waste); accounting commitments; independendence of exercises; The indicators recommended by the UN to be presented in the sections "green" in the financial statements should allow: providing information on the performance against the natural environment; taking decisions related to natural

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luarea deciziilor n privina proteciei mediului natural; facilitarea calculului performanelor financiare previzionale. International Federation of Accounting a publicat n anul 2005 un ghid privind contabilitatea de gestiune aplicat mediului natural, n care rezum i comenteaz cele mai bune practici observate n lume13. Acest ghid nu are caracterul unei norme sau al unei reglementri, scopul su fiind acela de a propune un demers de analiz, un cadru conceptual i definiii menite s pun capt erorilor care se fac n materie de contabilitate de gestiune aplicat mediului natural. Potrivit acestui ghid, contabilitatea de gestiune trebuie s colecteze date fiabile privind consumurile de materii prime, de ap, de energie, deeurile generate de activitile ntreprinderii; date monetare privind costurile cu protecia i restaurarea mediului natural; ctigurile obinute n urma politicii conduse de ntreprindere pentru protecia mediului natural i diminuarea consumului de resurse naturale. Raportul din 30 aprilie 2002 al Parlamentului European cuprinde urmtoarele propuneri privind mediul natural: existena n cadrul Directivei a IVa a unei dispoziii care s oblige ntreprinderile s prezinte rapoarte sociale i ecologice; obligativitatea publicrii de rapoarte privind mediul social i ecologic pentru orice ntreprindere care dorete s fie cotat la Bursa de valori; supunerea rapoartelor sociale i ecologice procesului de auditare; n viitor, obligativitatea publicrii de rapoarte sociale i ecologice pentru toate ntreprinderile, indiferent de mrimea lor. n prezent, ntreprinderile care public rapoarte sociale i asupra mediului natural au posibilitatea de a alege indicatori pe care i consider cei mai pertineni. n Romnia, OMFP nr. 1752/2005 nu cere ntreprinderilor publicarea de informaii privind mediul natural. Pentru ara noastr, principalele

environment protection ; the facility to compute the forecast financial performances; International Federation of Accounting published in 2005 a guide on accounting management applied to the natural environment, in summarizing the comments and best practices observed in the world12. This guide has a character of rules or regulations, its purpose being to propose an approach for analysis, a conceptual framework and definitions designed to put an end to errors made in the field of management accounting applied natural environment. According to this guide, accounting management must collect reliable data on the consumption of raw materials, water, energy, waste generated by the activities of the enterprise; monetary data on the costs of protecting and restoring the natural environment; earnings from the business-led policy for protection of natural environment and reducing consumption of natural resources. The report of 30 April 2002 belonging to the European Parliament contains the following proposals on the natural environment: existence in the Directive IV a provision that would require businesses to report social and environmental; obligation to publish reports on social and ecological environment for any business wishing to be listed on Exchange market values; submission of social and environmental reports to audit process; in the future, the obligation to publish the social and environmental reports for all companies, regardless of their size Currently, companies that publish reports on social and natural environment can choose indicators that it considers most relevant. In Romania, OMFP no. 1752/2005 does not require enterprises publication of information on the natural environment. For our country, the main concern should address the identification of key indicators of

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preocupri trebuie s vizeze identificarea indicatorilor cheie ai dezvoltrii durabile i evaluarea monetar a resurselor naturale. Un rol important l are i dezvoltarea capacitii de colectare, prelucrare i rspundere a datelor de mediu i resurse naturale, prin mbuntirea sondajelor economico-sociale, a descrierii mediului, dezvoltarea seriilor statistice de monitoring al mediului. Metodele i tehnicile pentru contabilizarea mediului i a resurselor naturale se afl ntr-un stadiu primitiv i este necesar dezvoltarea i mbuntirea permanent. Contabilitatea resurselor de mediu poate oferi un instrument folositor care s ajute rile s realizeze o dezvoltare durabil. n concluzie, aplicarea sistemului de conturi ale mediului i resurselor naturale ar trebui privit ca un proces de evoluie n evidenierea efectiv a relaiei dintre economie i mediu, fiind necesar substituirea sistemului actual de contabilizare i cuantificare economic, deoarece acesta se bazeaz pe considerarea mediului ambiant i a resurselor sale ca fiind daruri ale naturii, i ofer indicatori ai creterii economice care ignor supraexploatarea capitalului natural i pierderea durabilitii mediului natural. Bibliografie: 1. Jianu, I., Evaluarea, prezentarea i analiza performanelor ntreprinderii, Editura CECCAR, Bucureti, 2007 2. Rojanschi, V., Bran, F., Grigore, F., Elemente de economia i managementul mediului, Editura Economic, Bucureti, 2004; 3. ***www.finances.gouv.fr/minefi/entreprise/c omptabilite/index.htm.

sustainable development and evaluation of monetary resources. An important role it has the capacity and development of collection, processing and data liability environment and natural resources by improving socioeconomic surveys, the description of the environment, development of statistical series of environmental monitoring. The methods and techniques used for accounting the environment and natural resources are in a primitive stage and it is necessary to develop and improve permanently. The accounting of environmental resources can provide a useful tool to assist countries to achieve a sustainable development. In conclusion, the application of the system of accounts of the environment and natural resources should be seen as a process of evolving effective in highlighting the relationship between economy and environment, being necessary to substitute the existing system of accounting and economic quantification, because it is based on considering the environment and its resources as gifts of nature, and provide some indicators of economic growth that ignores overexploitation and loss of natural capital sustainability of the natural environment. Bibliography: 1. Jianu, I., The evaluation, presentation and analysis of performance of the company, CECCAR P.H, Bucharest, 2007; 2. Rojanschi, V., Bran, F., Grigore, F.., Elements of the economy and environment management, Economic P.H, Bucharest, 2004; 3. ***www.finances.gouv.fr/minefi/entreprise/c omptabilite/index.htm.

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www.globalreporting.org/GRIGuidelines/2002/gri_2002_guidelines.pdf www.unctad.org/en/docs/isa15d2.pdf. 3 www.ceres.org/our_work/environmental_reporting.htm. 4 www.cefic.be/activities/hse/rc/guide/01.htm. Annals of the Constantin Brncu i University of Trgu Jiu, Economy Series, No. 1/2008

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www.iosreporting.org www.nachhaltigkeitsberichte.net/3_Leitfaden.htm 7 www.env.go.jp/en/rep/eco/erg2000.pdf 8 www.cma-canada.org 9 www.enviroreporting.com/others/AustralianPERGuidelines.pdf. 10 Global Reporting Initiative (GRI) este un organism internaional, constituit n anul 1997, la iniiativa unui comitet CERES (Coalition for Environmentally Responsible Economies), care grupa organizaiile guvernamentale ale mediului i marile ntreprinderi din Boston, lucrrile sale fiind susinute de programul pentru mediu al Naiunilor Unite, scop su fiind promovarea publicrii de informaii privind dezvoltarea durabil. 11 ONU, A Manual for the Preparers and Users of Eco-efficiency Indicators, United Nations Conferences on Trade and Development et Working Group of Expert son International Standards of Accounting and Reporting, New York i Geneva, 2004 12 Standarde Internaionale de Raportare Financiar 13 www.emawebsite.org.
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