Disclosure of Accounting lnformation for Consumer

―Forcussing on Environmental lnformation―

Abstract

Accounting services are important not only for shareholders and creditiors but also for many other interest-groups. Since consumers are included among these interest-groups, accounting information for the consumers is necessary. This include information on social performance, and its significance in the accounting framework is increasing. This tendency extends traditional accounting. Disclosure on accounting information proves the actual condition of an enterprise. With the growing concern over the environment, this paper asserts that an enterprise must disclose environmental information like accounting information. Furthermore in order to assure its reliability, an environmental audit is necessary.