Rekeningkunde vir die omgewing1

Abstract

One of the main purposes of financial reporting is to provide a mechanism hy which management can report matters concerning custodianship of resources entrusted to them hy the stakeholders. One of these categories of stakeholders is the general public, which currently requires more information about the way the entity has discharged itself of its responsibility towards the ecology. However, the traditional financial accounting model is unable to account fo r ecologial assets and ecological capital. Several rather pragmatic suggestions have been made by researchers as to how to account fo r these aspects. One of these suggestions is quoted in this article, followed by a possible alternative by which ecological assets and ecological capital are introduced into the primary financial statements.