Working under a view of social ethics, implies that the firms must behave like a responsible\r\ncitizen. This entails rights as obligations to the community. In this perspective, the company is\r\nnow responsible for negative consequences produced by its activities. The company well\r\nknows, to minimize risk by controlling the environmental costs incurred by society. Although\r\nthese costs represent a threat to some companies for performance, others consider them a\r\ncompetitive factor.\r\nThroughout this work, we will demonstrate, through a case study, the environmental costs,\r\ndespite the ambiguities related to calculation, can be identified and recorded in the financial\r\nreports of the company. To do this, the researchers will proceed as follows. A first section will\r\npresent the theoretical framework of this research by discussing the concepts of environmental\r\ncosts. The second section will be reserving for environmental costs. In the last section, the\r\nresearchers present calculations of the various environmental costs and bookings in the\r\nfinancial reports of the company.
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