From environmental accounting to integrated reporting: Towards a new approach to environmental disclosure

Document Type : Review Article(s)


1 Department of Accounting, Science and Research branch, Islamic Azad University, Tehran, Iran.

2 Professor, Department of Management, University of Tehran, Tehran, Iran

3 Assistant professor of Accounting, Borujerd branch, Islamic Azad University, Borujerd, Iran



Paying attention to environmental issues and problems in today's modern economy, especially in academia, is a valuable orientation. Accounting has also focused more on the corporate environmental issues than ever before, To the extent that it has covered environmental reporting in several complementary stages, and in the last stage, it has established its new reporting base in the field of environmental disclosure. The latest version of reporting, the most important of which is environmental disclosure, is integrated reporting. Usually any new version on any topic should cover the limitations of the previous version. This paper is a review study. In this study, environmental accounting and its limitations are first explained. Integrated reporting is then discussed as the newest type of financial and non-financial reporting. Finally, the possibility of covering environmental accounting constraints is examined through integrated reporting. The result is that transparency in environmental accounting figures, democratization, and ultimately information linkages are likely to be achieved through the implementation of integrated reporting, and will be effective in covering the limitations of environmental accounting.


Main Subjects