Environmental Accounting-Sustainable Development Indicators 2007_Proceedings (original) (raw)
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Environmental Accounting and Sustainable Development- with
Environmental adverse consequences of economic development and ignoring social and environmental developments, leads to the reaction of international organizations and attends their attention to Sustainable Development concept, which is a simultaneous development in all three aspects of economic, social and environmental. To review the status and completion progress of sustainable development, social accounting was introduced in 1970, and subsequently in later it has been expanded to environmental accounting. In Iran, Sustainable development has been highlighted by signing the Kyoto Protocol in 1997; but unfortunately after that signature, has not done any practical action. Lack of environmental and sustainable accounting, is a huge vacuum in accounting and sustainable development, which is one the reasons of not adverting of companies to the environment. This study discusses practical environmental accounting in Iran and determines cost derivers base on sustainable development view. It tries to provide drivers that both satisfy information needs of decision makers and financial statements users, and reflect the correct information of the reality in the view of environmental experts and accountants. This study just concentrates on the sustainable indexes of the air, because of extensiveness of sustainable development in environmental dimension. First, we recognized environmental development indexes of the air by Driver-State-Response model, and examine these indexes between 4 groups of environmental experts, accountants, municipality managers and citizens, using a questionnaire to collect required data; then, categorized Tehran municipality activities by the confirmed indexes and determined cost pools, so that related cost drivers can be identified. Lastly we allocated costs by related cost drives
2 1 Sustainable development The awareness for environmental problems has generally grown since about 25 years ago the first Club of Rome report and the "oil crisis" became hot spots of the public debate. Meanwhile, the perspectives from which envi-ronmental problems are discussed have been modified or supplemented considerably: Within a first phase during the seventies people were primarily concerned about the depletion of natural resources, i.e. a scarcity problem on the input side of the economy. In the eighties the degradation of nature by polluting substances and waste (the undesired outputs of economy) were added as environmental themes. Since the "Earth Summit" in Rio de Janeiro 1992 the term "sustainable development" determines the third and current phase of environmental policy. A pre-cise and commonly accepted definition of sustainable development (s.d.) is still missing. There are, nevertheless, some elements in the philosophy of s.d. which -e...
Environmental Economic Accounting: Support for the Tracking Towards Sustainable Development
The theoretical background of environmental economic accounting in Germany is comprised in the concept of joint delivery. Joint delivery indicates the understanding that welfare of the society in the long run is based on deliveries of services from the human and the natural system in parallel. The economic evaluation of environmental services can by no means be carried out immediately on the markets and by individual preferences. Hence, the "internalisation" of environmental deterioration in economic accounting presupposes a political decision process which results in the distillation of social preferences and the determination of environmental targets. In that concept targets have the function of interfaces between the two systems. As a consequence their character firstly can not be purely scientific; missing knowledge has to be substituted by explicit decisions. Secondly it is essential to provide information which reflect the general structure of the corresponding decision processes. Thirdly the approximation of sustainability must be understood as an iterative and dialectic process starting with missing public awareness, poor data and first tentative decisions. In that process the importance of information can rarely be overestimated. It is essential, however, to stress that the collection of data must not be too expensive for a society's willingness to pay. To guarantee a procedural rationality within decision processes it is necessary to balance theoretical considerations, political aspects and restrictions of statistical measurement. Environmental economic accounting is part of this ongoing process and aims at the provision of relevant data on the national (macro-economic) accounting level. Relevant data for the determination of targets are: • material-and energy flows through the economy, international exchanges (economic metabolism), • physical restructuring of land (land use/cover), • aggregated indicators for changes in the state of environment (asset accounts), • actual defensive expenditures of the society (how much do we pay?), • imputed abatement costs for achieving environmental targets (how much should we pay?). Based on those information targets can be discussed and the cost-effective way of their implementation in the economy can be planned. After having set the targets the political performance can be checked by means of monetary and physical distance to goal indicators.
Environmental Accounting and Sustainable Development- with Specific Attention to the Air 1
2013
Environmental adverse consequences of economic development and ignoring social and environmental developments, leads to the reaction of international organizations and attends their attention to Sustainable Development concept, which is a simultaneous development in all three aspects of economic, social and environmental. To review the status and completion progress of sustainable development, social accounting was introduced in 1970, and subsequently in later it has been expanded to environmental accounting. In Iran, Sustainable development has been highlighted by signing the Kyoto Protocol in 1997; but unfortunately after that signature, has not done any practical action. Lack of environmental and sustainable accounting, is a huge vacuum in accounting and sustainable development, which is one the reasons of not adverting of companies to the environment. This study discusses practical environmental accounting in Iran and determines cost derivers base on sustainable development view. It tries to provide drivers that both satisfy information needs of decision makers and financial statements users, and reflect the correct information of the reality in the view of environmental experts and accountants. This study just concentrates on the sustainable indexes of the air, because of extensiveness of sustainable development in environmental dimension. First, we recognized environmental development indexes of the air by Driver-State-Response model, and examine these indexes between 4 groups of environmental experts, accountants, municipality managers and citizens, using a questionnaire to collect required data; then, categorized Tehran municipality activities by the confirmed indexes and determined cost pools, so that related cost drivers can be identified. Lastly we allocated costs by related cost drives.
Environmental Accounting and Sustainable Development-with Specific Attention to the Air
2013
Environmental adverse consequences of economic development and ignoring social and environmental developments, leads to the reaction of international organizations and attends their attention to Sustainable Development concept, which is a simultaneous development in all three aspects of economic, social and environmental. To review the status and completion progress of sustainable development, social accounting was introduced in 1970, and subsequently in later it has been expanded to environmental accounting. In Iran, Sustainable development has been highlighted by signing the Kyoto Protocol in 1997; but unfortunately after that signature, has not done any practical action. Lack of environmental and sustainable accounting, is a huge vacuum in accounting and sustainable development, which is one the reasons of not adverting of companies to the environment. This study discusses practical environmental accounting in Iran and determines cost derivers base on sustainable development view. It tries to provide drivers that both satisfy information needs of decision makers and financial statements users, and reflect the correct information of the reality in the view of environmental experts and accountants. This study just concentrates on the sustainable indexes of the air, because of extensiveness of sustainable development in environmental dimension. First, we recognized environmental development indexes of the air by Driver-State-Response model, and examine these indexes between 4 groups of environmental experts, accountants, municipality managers and citizens, using a questionnaire to collect required data; then, categorized Tehran municipality activities by the confirmed indexes and determined cost pools, so that related cost drivers can be identified. Lastly we allocated costs by related cost drives.
The Importance of the Sustainability of Environmental Accounting
Rapid population growth, industrialization, unplanned urbanization, global warming, tourism activities and natural disasters have resulted in environmental issues that have reached global dimensions and started to threaten the life of creatures. For the permanent protection of ecological balance and sustainability, massive national and international regulations are needed. Threatening the life of creatures has not been considered in the system consisting of the establishment of equilibrium between man and nature as required. At this point businesses have important responsibilities. Businesses, for example, in order to prevent environmental pollution waste control systems, filtration systems, recycling methods etc. endured environmental costs in a variety of ways, as these costs are incurred also causes more businesses to see the value of protecting the environment. The result of the activities of environmental impacts of enterprises can be considered, to be taken in the preparation of the necessary data to guide decisions, contacts and presentation of the stages of the environmental accounting system. In this study, we first examine the concepts of environmental accounting, sustainability and environmental costs and then in the cement factories located in Turkey the environmental costs and environmental accounting will be given in the results of a survey made for the calculation of the sensitivity. Nowadays, both developed and developing nations are faced with environmental problems. Environmental problems are not just for today's people and, countries but even pose a threat to future generations. Therefore, global warming, industrialization, excessive consumption of natural resources, environmental pollution factors must be addressed as a whole. To leave a liveable world to future generations, it is necessary to ensure sustainability. When we talk of sustainable development, only environmental sustainability comes to mind. However, in order to ensure sustainability; the nature and
Sustainability accounting: brief history and perspectives
2015
Sustainability accounting and reporting are relatively new disciplines that have their early days in the 60s and the 70s of the 20th century. In professional literature these terms have been emerging from the 90s of the last century. An array of research works dealing with various perspectives on these problems has been realised since then. Scientific terminology as well as principles, rules and methods that should be respected and used by the system have been discussed. Sustainability accounting has its roots in financial and managerial accounting, and it is possible to apply it both at macroeconomic (state) and microeconomic (corporate) level. The system provides information for all interested parties in support of decision-making processes in accordance with sustainability principles. The paper deals with sustainability accounting at the corporate level. A brief history of sustainability accounting development is presented and then main benefits and imperfections of the system are discussed. In the paper the main focus is aimed especially at the future development (prospects) of the system. The problems of sustainability accounting are solved from the world development point of view, but the state of solved problems in terms of the Czech Republic is in focus as well.
Encyclopedia of Corporate Social Responsibility, 2013
Basic Information on Environmental Accounting Issues Environmental Accounting and the formation of environmentally oriented accounting system are questions, which occupy many national and international organisations and institutions. The possibilities of integration of the individual approaches to the Environmental Accounting into a common accounting frame, their conceptions, used accounting and evaluation methods and the like are subject of extensive discussion at both international and national levels. The Czech Republic begins to take increasingly more active part in these discussions. In the Czech Republic, the issues of Environmental Accounting are being solved on the macroeconomic and company level.
ENVIRONMENTAL ACCOUNTING AND SUSTAINABLE DEVELOPMENT: AN EMPIRICAL REVIEW
International Journal of Business and Technopreneurship, 2016
The appearance of sustainable development as the complex perception of social and environmental issues which must be addressed had a growing influence in the accounting practice. The main purpose of this paper is to analyze how Environmental accounting can able to contribute for ensuring sustainable development. The study used existing empirical literature especially it has conducted general search by the name of environmental accounting application in the sustinable development in different online database sources such as Science Direct, Emerald full text, Scopus and Google Scholars etc. The study summarized from the review findings that proper practice of environmental accounting is a vital issue for sustainable development especially to concentrate on environmental taxes,