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Environmental Accounting in Croatia: A Review of Corporate Reporting Practices

According to the new Accounting Act (Official Gazette 78/15) and Directive 2014/95/EU of 1 January 2017, non-financial reporting has become a legal obligation of large undertakings and public-interest entities in the Republic of Croatia. This paper focuses on non-financial environmental information as one of the segments of non-financial information. The demand for environmental information and corporate social responsibility by both internal and external users has contributed to the development of the concept of “environmental accounting”. It is a concept that, in addition to the environmental and socially responsibility component, also covers the economic component that is reflected through economic viability and financial performance. By analysing secondary data or the annual financial statements (for the year 2017) of the companies listed on Zagreb Stock Exchange, it will be determined to which extent the environmental accounting information is represented. The paper will also clarify the perspective of the application and development of environmental accounting in Croatian companies in the upcoming period.

environmental accounting, non-financial reporting, listed companies

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