Abstract:

People, when producing and consuming, pollute the environment and damage nature. Therefore, ecological changes are seen in nature, such as climate change, global warming, drought, natural disasters. But these changes began to be noticed by people in the 1960s and then turned into social environmental movements.  In the 1970s, the country’s governments’ research on solutions to environmental issues through international diplomacy has raised the level of social sensitivity to a global scale. In 1983, the United Nations (UN) established the World Environment and Development Commission, which established the relationship between the environment and socio-economic development. 10 in Turkey. The provisions introduced by the Environmental Law No. 7153 which entered into force in 2018 and the Law on Amendments to Certain Laws can also be assessed in this scope. In this study, referring to the concept of environmental accounting, the Law No. 7153 on the environmental regulations was evaluated through environmental accounting practices, the example was included in the accounting records.

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