|Abstract:||The global problem, which all countries are facing today, is the pollution of the entire planet. No matter where the pollution has originated it can spread to remote places where no one lives. Individuals, companies and countries, cause pollution of the planet (through their activities and actions,), and consequences are catastrophic for all living beings, as they cause the extinction of many animal species and the destruction of the environment in which we live. Environmental pollution awareness of each individual is crucial, because people are the ones who pollute the environment throughout life, and if we are aware of the seriousness of the problem, we will include in our daily activities different ways to reduce pollution. With such thinking, the accountant in the workplace will also help to increase environmental protection, reduce pollution, and increase sustainable development (Nathanson, 2020).
Legislative countries, the general public and other external stakeholders are increasingly putting pressure on companies to operate sustainably and to disclose information related to the company's environmental impact. As a result, more and more companies are turning their attention to their annual reports where they include more non-financial information (Cullen, 2019).
In the master's thesis, we studied the topic of environmental accounting, the importance of environmental information and the disclosure of such information for the needs of the external stakeholders. The aim of the master's thesis is to investigate the attitude of accountants towards the disclosure of environmental information, as a positive attitude, which may result from greater awareness of the individual, helps to make the information prepared for management and disclosure to external stakeholders in reports even more accurate, reliable and real (Jaggi & Zhao, 1996).
With the conducted research, we came to the conclusion that the attitude of accountants to the disclosure of environmental information in the Styrian region is positive, but their support could be significantly higher. According to the research criteria, accountants are the least supportive of linking their work to environmental information, while they are most supportive of changes in legislation that would provide for more extensive disclosure of companies' environmental information. With the findings we can confirm that the attitude of accountants to the disclosure of environmental information is positive.|