Green Reporting and Its Impact on Business Strategy

Abstract

This chapter illustrates some aspects of the green reporting and its impact on the business strategy of an economic entity. The main objectives of this chapter are to present the green reporting and the green accounting synthesis documents and, also, to present the computer program for the green report of an economic entity. Based on the national and international literature, the authors present the concepts of the green reporting and integrated report and a computer program specifically designed to record green costs and green reporting. They present the types of green costs and the legislation related to the green reporting. The aspects presented by the authors are based on the national and international literature, specialized studies related to the topic of this study. A new theoretical-empirical framework is created by the authors through their contribution, which facilitates the identification of new ideas, themes, and debates of other issues encountered in the world business environment.