Özet:

A set of recent international studies reveal the scarcity of coherent entity-level estimation systems able to lead to an adequate identification and valuation social and environmental performance, despite the large number of entities claiming their concern for the environmental impact of their business activities. The status quo is mainly caused by the lack of domain-specific accounting regulation, along with a general "information gap" in the field of the potential benefits eco-costs and externalities absorption may generate.Eco-costs and externalities absorption technologies for the costing model are still going through their experimental stages, aiming to reflect both the historical-political context and the philosophical motivations of an organization's management and stakeholders. We held as appropriate (and the paper at hand will speak for) the intent to promote this class of technologies for the Romanian business environment, mainly by reviewing the relevant literature in the field and developing an eco-costing model able to provide cost levels consistent with the sustainable development goals.

Anahtar Kelimeler: