Özet:

The rapid growth of the world’s population, consumption trends, and toxic waste that interfere with nature lead to a rapid increase in pollution and greenhouse gases spread to the environment. The negative effects of climate change threaten the environment and human health and keep the world away from becoming a living place. The primary task of health institutions is to eliminate the causes that lead to diseases rather than to treat diseases. Therefore, it also plays an important role in preventing environmental problems that threaten human health. In recent years, in the presentation of health services, the concept of "Green Hospital" has gained importance, where the lack of resources is not wasted, environmentally sensitive practices are put in the forefront and human sustainability is promoted. The aim of this study is to identify how the "green approaches" applied in green hospitals will create the classification of environmental costs and cost accounts within the accounting system.