Abstract
The current financial statements don't put in evidence the companies' sustainable performance due to the fact that the Financial Accounting does not recognize the social and environmental aspects with which a company is confronted. These impacts are more significant in agriculture, sector in which the natural environment and human resources are important production factors. This paper presents the external environmental impacts of agricultural production expressed in monetary terms that can be reflected in financial reporting. The case study is operationalized in a vineyard farm, and the analysis marks out the lowering of the profit with the environmental costs. The sustainability financial reporting is an option for developing finance mechanisms to help companies in becoming more sustainable.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
