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environment accounting-环境问题与会计师-环境会计
In contemporary society, as the environment issues are getting worse now, the environment issue has already begun to be considerate in accounting. As a consequence, numbers of signs show that an emerging awareness of environment should be recognized. For example, the Valdez oil spill in Alaska or habitats loss such as the deforestation of Amazon and other tropical rainforest by logging companies. With the humans are concerned more about the relationship between human beings and the nature environment, environment accounting has developed with an increasing speed during these years. As the definition of environment accounting, it is an important tool for understanding the role played by the natural environment in the economy. It provides data with highlight both the contribution of natural resource degradation. (Mukesh, 2005, 720). Nowadays, all companies are facing two problems which are protecting the environment and promoting economy development. It is based on a personal conviction that companies need to engage with environment issues and adopt environment accounting. Although en environment accounting for companies might have some disadvantages, it still has more benefits, such as improve the sustainable development ability of the company, increasing the international competitive of the company through the companies fulfills the environment responsibility and attract more investment for the companies.
Opponent to this view, some people believe that numbers of companies do not want to adopt environment accounting because environment accounting will cost a vast number of money. Therefore, some companies pretend to use environment accounting. Actually “the environment accounting is being used to “negotiate the conception of the environment” by companies that have not significantly changed.”(Larrinaga-GonzaAlez et al, 2000, 213). In many companies environment accounting did not improved with the development of era. They use the outdated methods to solve the environment accounting issue. Although on the surface this argument seems reasonable, other factors come into play. Human beings, particular industries are having a great impact upon the environment. In this sense, when people refer to environment problems, they will be concerned about the environment impact of the companies. With the influence of the public opinion and the supervision of the audit department, the efforts in protecting the environment of the companies have already linked with the profit of the companies. The manager of the company tries to do the best environment accounting report to attract more investors, if the company using the outdated method to solve the environment problem it can be seen in the environment accounting report and the environment accounting report has potential to give a greater degree of visibility to corporate environmental activities and consequences, casting light on what is often invisible. Overall, environment accounting is necessary in the company.#p#分页标题#e#environment accounting-环境问题与会计师-环境会计，The first reason that companies should adopt environment accounting is that company adopt the environment accounting can improve the sustainable development ability of the company. As the global economic integration, enterprises not only face the severe domestic competition, but also accept the challenge for the economic environment of world. With the implementation of ISO14000 certification system, all of the companies should adopt the new international standard requirements. The main aim of all the companies is to get ISO14000 certification and occupy the international market. Moreover, with the trend of global environmental protection, the environment cost and expenses of the company has increasing significantly, the pricing of the product has to consider the environmental impact of environmental factors into investment decision-making. Traditional accounting cannot provide business managers the correct product pricing information and social costs under the influence of environmental factors,. With environmental accounting, as sets and profit and loss data, can make investors, business managers, and other aspects of social production and management clearly understand the business impact on the environment, providing accurate cost information and product pricing information, then science show a reasonable prospect of business development. Therefore, it is necessary to integrate environmental management into enterprise production and operation management.(Jones,M.J.2010,34)
The second reason why companies should adopt environment accounting is it can show the company fulfills the environment responsibility and enhance the competitiveness of the company. With the industrial activity is now significant across abroad spectrum. In numbers of industry countries, yield pollution from trash and litter, oil spills, gas and chemical emissions and nuclear radiation. The majority of the hazardous wastes are caused by industries, such as chemical industries discharge the waste water which involved heavy metal into the river directly; Paper company and Furniture company cutting excess trees in rainforest which might be one of the reason cause global warming. Both of the evidence proved that companies have responsibility for the environment. Therefore, the companies need to adopt environment accounting to show the public that they bear responsibility for the pollution which they caused. The environment accounting report can reflect the social responsibility, the environment awareness of the companies and give the managers some useful information to deal with the pollution caused by the company. For example, in western china, the past development model of industries is a high-consumption, low use and more extensive waste discharge mode, which will lead to serious waste of resource, environment pollution. It exacerbates by the deterioration of ecological environment in western China and hinders the development of the western enterprises. Implementation of environment accounting will increase the elements of natural capital which are not included in the traditional accounting. And the liabilities and owner’s equity will also increase: such as the balance sheet assets will include the project of environment asset and the depreciation of the environment asset. The income statement will include the environment costs of environment subjects. Manages can use the environment information to implement correct measure of environment pollution. The other enterprise users can evaluate environment measures on the impact of the financial situation of the enterprises. Meanwhile, they can also understand the accurate balance sheet, profitability and solvency status which includes environment cost and environment liabilities. On the other hand, it also requires the company to protect the environment benefits from the whole process of product design to product sales. With environment accounting, it can ensure that the western can continue to operate. Moreover, from the long-term benefits of the company, increasing the environment protection investment can stay the competitive of the company. While the companies accounting the cost of social resource, they not only just accesses the resource from the natural environment, but also maintains the social resource and the environment. While the companies developing their economy, they need to reflect and control the enterprise-related resources on the environment and the waste. At the same time, the company need to calculate the environmental costs of business and environmental benefits in the financial statements announced. Published in external financial statement, disclosure of the accounting content of environment accounting, it can provide the company fulfills the social responsibility and increase the international competitiveness of the company. (Hopwood, A.G.2009, 21)#p#分页标题#e#
environment accounting-环境问题与会计师-环境会计The third reason why companies should adopt environment accounting is that good environment accounting report can attract more investment and customers for the companies. Now days, the relationship between companies and environment are now considerate by investors. The investors not only focus on the efficiency of the companies but also concerned about the social effects of the companies. For example, with a perfect environment reporting, the companies can have more opportunities to be known and establish a great image is really essential for the development of the company, the higher reorganization of the company in the public, the more customers would choose the product of the company. The investor will be glad to invest the company which has a great environment report and highly recognize of the society. (Schaltegger.S.,R.L.Burritt.2000)For example, the environment accounting report announced by NEC reflects that NEC spending 7.55 billion on environmental protection and the revenue is 8.99 billion in 2005. The company gets more investment after the company adopt environment accounting. The environmental accounting system of Japanese companies reflects the community's increased concern with environmental issues, the government increased restrictions on environmental protection and corporate awareness of environmental protection. To enterprises, the implementation of this system helps to establish a good corporate image to attract investors for enterprises. Environmental accounting shows that corporate investments in the fight against pollution are not just spending. It can also create considerable economic benefits. (Howard. T.O. 1996)
In conclusion, environmental impact the existence of environmental behavior, and also impact the financial implications. Although improve the environmental behavior would takes some costs, such as increase the total cost of the enterprise and generate additional revenue. It still can improve the sustainable development of the company, increase the international competitiveness of the company and help the company attract more investment. Environmental accounting information which provided with deeply analyzed, the managers of the companies can fully understand the actual financial impact of environmental decisions, and take the appropriate decision-making control to eliminate or reduce the negative impact, and ultimately to achieve environmental objectives and financial goals of the win-win situation.
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