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There is an increasing awareness among all the stakeholders about the importance of the Corporate Social Responsibility of the firms, especially in green concepts. The Environmental Accounting deals with the assessment and disclosure of environment related information. The environment related information helps to take both internal and external decision making of the organization. Environmental Management Accounting (EMA) deals with the internal decision making related to the environmental performance of the organization. This paper reviews the internal decision making tools in taking business decision regarding environmental consideration.
Scientific Bulletin of the Politehnica University of Timişoara Transactions on Engineering and Management
Environmental Management Accounting: Analysis of Environmental Costs and Decision-Making in the OrganisationEnvironmental management accounting (EMA) is a relatively new tool in environmental management. EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of information regarding materials and energy flow and environmental costs for both conventional and environmental decision-making process within an organisation. Thus, EMA incorporates and integrates two of the three milestones of sustainable development (environmental and economics dimensions), as they relate to an organisation’s internal decisional process.
Ecology, Environment and Conservation
Role of environmental accounting in enterprisesEnvironmental accounting is an important tool for understanding the role played by the Natural environment in the economy. Environmental accounts provide data which highlight both the contribution of natural resources to economic well-being and the costs imposed by pollution or resource degradation. Enterprises, which are important subjects of economical activities, play major roles in economical activities. Therefore, clear incorporation of the objective called environmental conservation in each business activity becomes a powerful motive force for the structural transformation of this economic society. It is important for people, regions, and administrations involved in enterprises to correctly. Evaluate such attempts by the enterprises and be able to prepare the system that can support the attempts for the entire society. The term environmental accounting is frequently used within the accounting and environmental management literatures. Environmental accounting is a broader term ...
2016 •
This study evaluates the use of environmental management accounting (EMA) in maintaining business processes among industrial companies. EMA is a management tool related to environment accountability. It is utilised to improve the financial and environmental performances of companies to achieve sustainability. This study reviews management accounting literature that has examined industrial environmental pollution. Results show that companies that conduct environmental activities identify the problem associated with the environment as environmental cost. This cost is reported in the environmental cost report, which provides a clear, detailed picture of all environment costs. The environmental cost report assists managers in their decision-making process. Generally, companies do not adhere to environmental accountability. In addition, the environmental cost report of companies cannot separated from their financial statements. Keywords: environmental management accounting, environmental...
EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization. Thus EMA incorporates and integrates two of the three building blocks of sustainable development – environment and economics – as they relate to an
2007 •
Companies and managers usually believe that environmental costs are not significant to the operation of their businesses. However, often it does not occur to them that some production costs have an environmental component. By identifying and controlling environmental costs, environmental accounting systems can help environmental managers to justify these cleaner production projects, and to identify new ways of saving money
Accounting Organizations and Society
The corporate environmental accounting system: A management tool for fighting environmental degradation1976 •
ENVIRONMENTAL ACCOUNTING AND REPORTING: AN ESSENTIAL COMPONENT OF BUSINESS STRATEGY
ENVIRONMENTAL ACCOUNTING AND REPORTING: AN ESSENTIAL COMPONENT OF BUSINESS STRATEGY2012 •
ABSTRACT Environmental accounting is on an expansion path. With increasing social focus on the environment, accounting fills an expectation role, to measure environmental performance. Only stressing on the economic and industrial development unfortunately we, the Indian forget the importance of and the consequences of such forgetfulness gave birth to the remarkable incidence of the Bhopal chemical leak (1984), Tsunami in India (2004). Infect the industrial and business activity are directly or indirectly responsible for various environmental problems such as Global Warming, a rapid changes in climate, glacier meltdown, soil erosion, land degradation, deforestation, loss of biodiversity and pollution of all kinds such as water, air, marine, noise, light etc. A native American proverb states that, “only when the last tree is cut, only when the last river is polluted, only when the last fish is caught only when they will realized that you cannot eat money”. The issue of environmental responsibility and the sustainable industrial development has given to the birth of new branch of accounting, i.e. environmental accounting and reporting. Environmental accounting is relatively a recent entrant in the domain of accounting. It is the process of identification measurement and commutation of information in the environmental responsibility of the performance of an entity to permit economic decision. Environmental accounting first adopted by Norway in the 1970s and in India it is applied only the cements, oil and petroleum, power and electronics, steel, engineering and textile industries. For proper implementation of environmental accounting in India a large number of researches, discussion, accounting standard and regulatory frameworks is necessary. The status of environmental awareness provides a dynamic for business reporting its environmental performance. Examining the integration of environmental policy with business policy is the focus of this research. The business firm’s strategy includes responding to capital and operating AJRBF Asian Journal of Research in Banking and Finance Vol.2 Issue 4, April 2012, ISSN 2249 7323 Journal of Asian Research Consortium 86 http://www.aijsh.org costs of pollution control equipment. This is caused by increasing public concerns over environmental issues, and by a recent government-led trend to incentive-based regulation. This paper describes the environmental component of the business strategy, producing the required performance reports and recognizing the multiple skills required to measure, compile and analyze the requisite data. Special emphasis of the research is on generation of reports and their standards, for the range of business and regulatory purposes. KEYWORDS: Environmental Accounting, Business Strategy, Environmental Reporting, Environmental policy.
Pravni vjesnik
Evaluating Environmental Accounting and Reporting: The Case of Croatian Listed Manufacturing Companies2020 •
2024 •
Taoists see all natural events as mystical. In the contemporary world, however, causation explains everything, e.g., the reason to commit a crime or the effect of any action. Science, on the contrary, confirms that causation isn’t a definite state of action. In quantum theory, a known experiment is that sometimes the window breaks before the ball is thrown, which means sometimes the final event precedes the starting event.
Bhineka Tunggal Ika: Kajian Teori dan Praktik Pendidikan PKn
Peranan Lembaga Adat Kan Dalam Melestarikan Dan Mengembangkan Potensi Wisata Budaya DI Nagari Jawi-Jawi Kabupaten Solok2021 •
13th IEEE International Conference on BioInformatics and BioEngineering
Some results on topological colored motifs in metabolic networks2013 •
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Future Language Teachers as Experts in the Subject: Developing Cultural Content Knowledge in Teacher Education2014 •
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Quantification of visceral adipose tissue by computed tomography and magnetic resonance imaging: reproducibility and accuracy2019 •
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The Effect of Teaching Different Genres on Listening Comprehension Performance of Iranian EFL Students2014 •
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Pengaruh Kompensasi Dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT. Indriya Lifeart Development Di Jakarta2021 •
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A project management improvement program according to ISO/IEC 29110 and PMBOK®