Agribusiness organizations have gained an understanding of the need to promote environmentally friendly actions for the present and the future. Green accounting (GA) or environmental accounting is a new branch of accounting that attempts to factor costs related to the environment into the financial results of various operations. The concept of intellectual capital (IC) describes all the resources or capital that determines an organization’s value and competitiveness. The implementation of GA principles in an agribusiness organization is a cross-disciplinary work that entails sustainability, accounting, and other fields of research. Thus, competent farmers (human capital), good relationships with stakeholders (relational capital), structural changes (organizational capital), and innovativeness (innovation capital) all of which are concepts of IC are needed for the implementation of environmental sustainability policies and procedures within an organization. This conceptual paper explores key success factors for the GA from the IC perspective. We proposed that, for different reasons and logic, the human, customer, organizational, innovation, and process capitals all play roles as key success factors for good implementation of GA in agribusiness.

中文翻译：

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农业企业绿色会计的智力资本

农业综合企业组织已经意识到有必要在现在和将来促进环保行动。绿色会计（GA）或环境会计是会计的一个新分支，它试图将与环境相关的成本计入各种业务的财务结果中。智力资本（IC）的概念描述了决定组织价值和竞争力的所有资源或资本。在农业综合企业中实施GA原则是一项涉及可持续性，会计和其他研究领域的跨学科工作。因此，称职的农民（人力资本），与利益相关者的良好关系（关系资本），结构变化（组织资本），和创新性（创新资本）都是组织内部实施环境可持续性政策和程序所必需的IC概念。本概念文件从IC的角度探讨了GA成功的关键因素。我们建议，出于不同的原因和逻辑，人力，客户，组织，创新和过程资本都将成为在农业综合企业中良好实施GA的关键成功因素。