By Stefan Schaltegger, Roger Burritt
"Contemporary Environmental Accounting: matters, ideas and perform" has been written to be able to supply an updated textbook within the speedily constructing box of environmental accounting. The ebook is appropriate for either undergraduate and graduate scholars and their lecturers, expert accountants, and company and organizational managers. even if no past wisdom of environmental accounting is critical to appreciate the serious concerns at stake, educational accountants must also locate that the ebook presents an invaluable creation to the subject. The objectives of the booklet are to debate and illustrate modern conceptual methods to environmental accounting; to make readers conscious of the most important arguable subject matters; and to supply useful examples of the way the strategies were utilized all through Europe, North the USA and Australia. so that it will elevate the usefulness of the e-book for suitable classes, every one bankruptcy concludes with a collection of questions for overview. This publication is suitable for all those people who are drawn to how environmental concerns impression accounting.
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Additional resources for Contemporary Environmental Accounting: Issues Concepts and Practice
Costs of information: increasing environmental expenditures. Most major corporations are spending in the tens of millions of dollars annually on environmental costs, with the larger ones spending in the hundreds of millions and some spending more than US$1 billion per year (Epstein 1996: xxv). g. chemicals)? b Are there any offsetting factors that might lead to a reduction in the cost of obtaining information about environmental impacts? 8. Shell’s statement of business principles (Shell 1998: 24): Principle 6, on health, safety and the environment (HSE).
Excellent companies do not just ask what information stakeholders require, they engage stakeholders in a dialogue. q 19/9/00 3:47 pm Page 35 2. the emergence of environmental accounting 35 have to change its environmental behaviour at some economic cost to keep power. However, modern management theory argues that increased transparency will increase a company’s market power because society is better informed and a competitive advantage can be gained (Porter 1980). In this way, management conforms to the demands of society, supports improved accountability and creates more positive feedback for (and from) its stakeholders.
The relevance of internal company environmental costs are illustrated by the capital and operating pollution abatement and control expenses of US manufacturers which nearly doubled between the mid-1970s and mid-1990s (see Ditz et al. 1995; Eurostat 1994; OTA 1994; also, for a discussion of expected future developments, see Colby et al. 1995). In the German chemical industry the compliance and pollution control costs more than doubled in the same period (Fichter 1995). Well-known examples of firms with high fines for environmental spills are Exxon and Occidental Chemical.