The elementary understanding in environmental accounting is that the environment has a cost, the benefits and harms regarding environmental resources play a determining role in life qualities and that development can only be determined embedded with environmental resources. However this study, rather than accentuating the contents of environmental accounting on a national or regional dimension, emphasises the aspect that is the result of the companies’ relations with the environment and that needs to be reflected in their calculations. The objective of this study is to introduce the environmental accounting system to the Turkish business world and also give hints as to the starting point for the environmental accounting activites of the companies and what they need to do.