Özet:

In other words, environmental accounting, which is expressed as accounting for the resulting effects of the use of natural resources in the environment, is based on the concept of social responsibility at the basis of natural resources accounting. The aim of our work in this direction is to determine the level of importance given to environmental accounting and environmental policy by the production enterprises operating in Erzurum and Erzincan provinces within the framework of social responsibility concept. In this study, the characteristics of the enterprises in the framework of the model created by using the factor analysis method and the environmental accounting practices and the environmental policies were compared. In analyzes that have been made, it was determined that there is a significant relationship between the activity periods of the enterprises and the activities they are engaged in, environmental accounting and environmental policies, in particular, it has been determined that institutional enterprises operating in the Erzurum province attach more importance to environmental policy.

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