Abstract:
The Expanded Value Added Statement (EVAS) makes a significant contribution to the field of accounting by highlighting invisible dimensions of value-added calculations and collecting them in a single accounting statement. In this study, the value-added is considering the cost of the construction of sustainable green buildings and the costs, savings, direct or indirect benefits for the residents of the building. Herein, it has been described that the additional investment cost required for the construction of a green building is comparable to the savings amount obtained in 25 years of using the building. It requires financial calculations to investigate the indirect and direct benefits of sustainable green buildings. As a result, with an additional cost of 5% to 10% compared to a traditional building, they can be built by green standards, saving energy, reducing water consumption and increasing the health and efficiency of the occupants.

Keywords: Green Buildings, Environmental Accounting, Expanded Value Added Statement

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