环境会计外文

。。。其实我也没有相关的外文文献。。试试各大数据库或者找找别人环境会计论文后面的参考文献吧，good luck

回复贵航股份和规范化广发华福

会计类的外文文献一般不是很好找，但可以到seek68数字图书馆里找一下，外文数据库很齐全

文献一般都很长，这里版位是不够的。本想在这提供下载链接，但受百度限制，所以我以消息方式发给你了，希望对你有用。下面的只是对环境会计的介绍：Environmental AccountingAuthor: Seakle KB Godschalk ~ Environmental Management Accounting Network Africa( Article Type: Explanation )Environmental accounting is a management tool that integrates the financial implications of environmental issues in the financial management systems of organisations to enhance more effective decision-making in order to promote environmental and economic sustainability. Environmental accounting includes three main components:•Environmental management accounting (EMA)•Environmental financial accounting (EFA) and reporting•Auditing for environmental aspects in the financial statements. Environmental management accounting EMA is broadly defined as the identification, collection, analysis, and use of two types of information for internal decision-making:•Physical information on the use, flows, and fates of energy, water and materials (including wastes)•Monetary information on environment-related costs, earnings, and savings. This management tool identifies the environmental footprint of an organisation, as well as the financial implications thereof. EMA is becoming increasingly relevant as international experience shows that by applying EMA methodology, companies can track close to 20% of total annual operating costs not currently recognised as environmental costs, and realise the large imbedded savings potential and revenue gains. Currently, most of these environmental costs are hidden in ‘overhead’ accounts. This prevents proper attention being given to these costs, while it may also lead to incorrect product and pricing decisions. The potential of EMA as a company-level decision-making tool should not be underestimated.The International Federation of Accountants (IFAC) recently issued International Guidelines on Environmental Management Accounting, which serves as a useful tool for implementing EMA.Some practical examplesIn an Austrian brewery, Murauer Bier, over the period 1995–2000, the application of EMA principles to both the use of raw materials as well as the generation of waste resulted in a 19% reduction of fresh water used per unit product, a 30% reduction of fuel oil used per unit product, and a 32% reduction in waste water per unit product. This effort saved the medium-sized company approximately US$186,000.Raytheon, an electronics and aerospace company in the United States, used EMA to support a supply-chain initiative. This led to the outsourcing of material management functions. This resulted in significant scrap reductions, savings of $680,000 per year, and streamlined purchasing and delivery of materials.EMA concepts are being promoted within the UK Environmental Agency as part of a broader efficiency program. For 1997–2000, this efficiency programme reduced travel mileage by 10% and CO? emissions by 30%. It saved the agency ?4 million in utilities, paper products, and printing. The EMA part of the efficiency programme allowed the agency to accurately and efficiently quantify and report these benefits.Environmental financial accounting and reporting EFA refers to the way in which environmental issues impact on the financial statements of companies and the accounting ‘rules’ that govern the recognition and disclosure of these in the balance sheet, income statement and related aspects of the annual financial report. This enables financial analysts and users of financial statements to understand the impact of environmental issues on the company. There are no specific accounting standards for EFA, although several of the International Accounting Standards refer to environmental aspects in passing.The need for organisations to report on their environmental performance is widely recognised. The purpose of environmental reporting is to provide information beneficial to stakeholders in their decision-making. This also includes communities and environmental stakeholders. Environmental reporting is a component of triple-bottom-line or sustainability reporting, addressing economic, environmental and social performance. The most widely used method for environmental reporting is the Global Reporting Initiative guideline (GRI), a voluntary system that is also extensively referred to in the King II report on corporate governance in South Africa. The main recommendations of the King II report, including those on sustainability reporting, are expected to be incorporated into the revised Companies Act that is being drafted. Several stock exchanges have developed indices to measure effective reporting, including environmental aspects. Examples are the FTSE4 Good Ethical Investment Index and the JSE Socially Responsible Investment Index (SRI). Auditing for environmental aspects in the financial statements The consideration of environmental matters in the audit of financial statements is a logical consequence of EFA. International Audit Practice Statement 1010 covers this component of environmental accounting. The way forward Environmental accounting is a fairly new interdisciplinary approach that integrates environmental and accounting issues. Substantial development of this field has still to take place. This includes aspects such as what should be considered environmental costs, and how to bridge the gap between physical information (environmental) and financial information (accounting). The ‘language barrier’ between accountants and environmentalists will have to be narrowed. Different levels and boundaries of environmental accounting can be applied. Environmental accounting contributes to enhanced environmental performance by organisations, while simultaneously improving operational and financial efficiency, thereby promoting sustainable development. Recently, an Environmental Management Accounting Network Africa (EMAN-Africa) was established to promote environmental accounting in Africa. 【英语牛人团】