The concept of accounting is generally defined as a profession that records, classifies, analyzes and interprets the transactions that occur in enterprises and are expressed in money and reports the results. However, as it is known, in the rapidly changing world economy, the dynamics developing around the phenomena of globalization and competition have caused significant changes and developments in the field of accounting and its applications as well as in economic, social and technological fields.

It is seen that new areas of specialization have emerged in the accounting profession in parallel with the changes and developments in the accounting field and practices, especially in the last 20-30 years. Although independent auditing is the most well-known of these specializations, the new specializations of the accounting profession are not limited to independent auditing. Forensic accounting, lean accounting, medical accounting, neuro-accounting, process accounting, sustainability accounting and integrated reporting, accounting information system expertise, space accounting and many other specializations have emerged in the accounting profession.

One of the emerging areas of specialization in the accounting profession is environmental accounting, which is based on ideas such as the North American Indians' proverb “We did not inherit this world from our ancestors, we borrowed it from our children”, which expresses the importance of the environment very strikingly, and is also expressed under different names such as green accounting, natural resource accounting.

The rapid population growth in the world, the phenomenon of overconsumption created by the use of social media, and the rapid progress of production with the development of technology and industry bring many environmental problems with them. As a result of these negative developments, environmental sensitivity and social pressure in society have led businesses, which are the biggest responsible for environmental problems, to be environmentally sensitive and conscious. Environmental accounting is an area of specialization that emerged as a contribution to the environmental sensitivity of accounting professionals who do not remain unresponsive to environmental sensitivity in enterprises within the framework of the social responsibility concept of accounting.

In this study, environmental accounting is examined conceptually. In this study, environmental costs arising as a result of the relations of enterprises with the environment are mentioned and information on the accounting and reporting of environmental costs is given, and environmental accounting is also discussed in terms of Turkish Accounting Standards.

This study, which was written in order to raise awareness about the importance of environmental accounting, is thought to contribute to the literature in terms of establishing a relationship between environmental accounting and Turkish Accounting Standards.