20 Environmental accounting

摘要: Environmental and related issues are of increasing interest to managers of corporations for several reasons. First, demand for environmental accounting information from various interest groups is on the rise. The environmental impacts of corporate activities are increasingly being monitored by government agencies, local communities, non-governmental organizations, the finance sector and others (Schaltegger and Burritt, 2000). Second, the need to manage environmental liabilities has progressed in parallel with an increase in the amount of environmental legislation and the associated need for compliance. Third, the cost of technology associated with the generation of environmental information has been declining. Finally, growing recognition of the importance of links between business and its environmental impacts is generating a range of government incentives to encourage clean and green corporate …