Applying green accounting with the support of ICT

Green accounting is interesting nowadays. Organizations claim they are „green‟, but how can this be verified? Green accounting can give a framework with the basics of accounting that is also done with money. However, to implement green accounting into an organization, the factors people, processes and technology should be taken into account. There are also many issues in green accounting that need an answer. In this research we discuss these issues to answer how green accounting should be done. In this research, special attention is given to the European Union Emissions Trading Scheme regarding airlines, concluding that international cooperation for green accounting is indispensable. Besides this, emissions from different transport modes are discussed with practical cases about the Opel Ampera and the Dutch railways. This research shows what is needed to apply guidelines and how Information Systems can support green accounting