ZIELONA RACHUNKOWOŚĆ W JEDNOSTKACH SAMORZĄDU TERYTORIALNEGO
GREEN ACCOUNTING IN LOCAL GOVERNMENT UNITS

Summary/Abstract: The main aim of this article is to present the essence and importance of green accounting in local government units, to identify barriers and benefits, as well as potential areas of application of this concept in practice. Green accounting is playing an increasingly important role in the management of local government units, enabling comprehensive analysis of the costs and effects of environmental activities. This supports rational investment and operational decision-making at the local level. While accounting provides tools for recording and presenting environmental data, its implementation in local government units faces numerous barriers. The most important ones include the lack of national standards and indicators, inadequate IT systems, and a shortage of qualified staff. Therefore, effective implementation of green accounting requires appropriate institutional and systemic support - at the legislative, organisational, and educational levels. The article comprehensively discusses green accounting in the context of local government units, a topic relatively little explored in the literature.

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