What is Green Reporting (GR)

This chapter highlights some aspects of the contribution of TA to enhancing environmental performance. The main objectives of this chapter are to highlight aspects related to the TA and its implications for its use as an efficient method in ensuring decision support in the environmental reports of an economic entity. This implies the transition to a larger geographic scale of national economies and, implicitly, the global economy, from a linear economy to a circular economy that should not only involve the recycling of resources but also the green reporting requirement. All aspects presented by the authors are based on the existing specialized literature, university studies, and specialty from all over the world. A new conceptual and empirical framework has been developed as a result of the issues debated and presented by the authors, whose purpose is to extend the knowledge of specialists from all over the world, as well as challenging other equally interesting new research themes.