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论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2016-02-29编辑:zhaotianyun点击率:18715
论文字数:4796论文编号:org201602271539595125语种:英语 English地区:比利时价格:免费论文
摘要:摘要:这份报告的目的是讨论环境信息披露。环境信息披露是一种应对方法改变对公司的相关公众的看法如何组织流程或生产过程可能对自然环境的影响。
In order to assist firm's management to measure the financial effects of the environmental and social liabilities pertaining to business' operations and products, environmental evaluation and Accounting techniques have been developed. Environmental accounting systems now form part of industrial decision making process in developed countries (Goodstein, E.S., 2002). Environmental accounting can be defined, then, as the identification, allocation and analysis of material streams and their related money flows by using accounting systems to provide insight in environmental impacts and associated financial effects (Steele, A.P., Powell, J.R., 2002). Environmental accounting can be used to demonstrate the potential for environmentally beneficial investments to yield significant financial pay-offs. As any other accounting system, environmental accounting should produce information to underpin the decision making process at different organizational levels (Atril, P., Mc Laney E., 2008).
Environmental accounting is responsible for identifying and considering environmental costs. An environmental cost is a charge that have a direct financial impact on a company (internal costs), and costs to individuals, society and the environment for which the company is not accountable (external costs). Conventional management accounting systems attribute environmental costs to general overhead accounts with the consequence that product and production managers have no stimulus to reduce environmental costs and executives are often unaware of the range of these costs. Hence, identifying, assessing and correctly allocating environmental costs permits management to identify opportunities for cost savings. Environmental costs should be allocated directly to the relevant cost drivers. Identifying cost drivers and allocating costs accordingly is the conceptual cornerstone of Activity Based Costing (ABC). Activity-based costing improves internal cost calculation by allocating costs typically found in overhead accounts to the polluting activities and products that are determined by quantitative life cycle assessment procedures. Quantitative life cycle assessment for environmental accounting systems consists in coupling a quantitative value to environmental impacts associated with a project by compiling an inventory of relevant energy, material inputs and environmental releases, evaluating the potential environmental, social impacts, and interpreting the results (Little, A.D., 2000).
Environmental accounting, then, should produce information for firm's customers, competitors, employees, government, community representatives, investment analyst, suppliers, lenders, managers, and owners. Therefore, environmental disclosure is a particular outcome of environmental accounting (de Beer, P.P., Friend, F.F., 2006).
It can be inferred that as any other accounting standard, environmental accounting is sensible to definitions and accounting practices, therefore, their results may be biased by accounting practices. In this manner, one r本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。