Abstract

MONTEIRO, Sónia Maria da Silva  and  GUZMAN, Beatriz Aibar. La regulación contable medioambiental: análisis comparativo entre Portugal y España . Tékhne [online]. 2007, n.7, pp.253-290. ISSN 1645-9911.

The reduced accounting regulation on environmental aspects hindered their integration in the accounting information system and the comparability and reliability of environmental information disclosed voluntarily when companies became more conscious of importance (or convenience) to disclose information about their environmental behavior. In the last decades we have attended to a high effort in order to cover such legislative needs both national and international level. The aim of this paper is to carry out a comparative analysis between two close countries, Portugal and Spain, regarding their environmental accounting regulation. In spite of significant differences between both normative are not observed, we have appreciated a certain delay of Portugal concerning the Environmental Accounting research.

Keywords : environmental accounting; environmental accounting regulation.

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