Özet:

Businesses need to use environmental resources for their activities while creating added value. During the production of, along with the outputs of goods and services, solid, liquid, gas waste and dangerous waste occur. It is important that the physical and financial dimensions associated with these various environmental impacts may be determined, measured and made clearer within the accounting system. Therefore, it is necessary to put methods and techniques in the accounting system to ensure the preparation of data on the environmental circumstances required in the decision-making process of the enterprises. The purpose of the study is to investigate the sensitivity of to the environmental costs and to identify the differences related to the subject on operating within or outside the OSB. The results of this study showed the thoughts and activities of the enterprises in the Sakarya province on environmental costs.

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