Fiscal and Accounting Aspects in the Field of Renewable Energy in Romania

For the time being, the society is facing serious problems related to the environmental protection. These problems are closely linked with the needs of the human community, needs which are permanently growing as compared to the resources which are more and more limited. After the accession to the European Union, among the business entities appears the concept of corporate social responsibility. The large multinational company successfully enrol themselves in the development of this concept. The field of renewable energy is only a part of the whole. The need to study the field of renewable energy is given by the novelty and importance of this field at national and international level. The alignment to the European standards is the prerequisite for the start of this research. I followed the fiscal and accounting approach of green certificates. Green certificates are one of the instruments through which investors, business entities, corporations demonstrate their commitment to the protection of the environment. Starting from the general to the particular, I noticed the accounting and fiscal approach of green certificates in one of the biggest corporations on the Romanian market, which produces and sells green certificates.