1、外文文献翻译译文原文CHAPTER13DOESCORPORATEENVIRONMENTALACCOUNTINGMAKEBUSINESSSENSEABSTRACTBUSINESSESDONOTOPERATEINAVACUUMTHEYARESUBJECTTOLEGALREQUIREMENTSANDINDUSTRYPRACTICESTHEYREQUIRERESOURCESTOMANUFACTUREPRODUCTSAND/ORRENDERSERVICESTHEYOPERATEINANENVIRONMENTFROMWHICHTHEYDRAWTHEIRRESOURCESANDWHICHMAYBEAFFEC
2、TEDBYTHEIRACTIVITIESANDTHEYOPERATEINACOMMUNITYFROMWHICHTHEYDRAWTHEIRWORKFORCEANDWHICHMAYALSOBEIMPACTEDBYTHEIRACTIVITIESCORPORATEENVIRONMENTALACCOUNTINGISONEOFTHETOOLSTHATCANBEUSEDBYBUSINESSESTOADDRESSTHESECHALLENGESFORANORGANISATIONTOAPPLYENVIRONMENTALACCOUNTINGITMUSTMAKEBUSINESSSENSEIMPLEMENTINGENV
3、IRONMENTALACCOUNTINGMAYREQUIRERESOURCESTHEREFORE,ABUSINESSMUSTWEIGHUPTHEBENEFITSANDCOSTSTHEREOFTHISPAPERDISCUSSESTHEFOURELEMENTSOFCORPORATEENVIRONMENTALACCOUNTING,IEENVIRONMENTALMANAGEMENTACCOUNTING,ENVIRONMENTALFINANCIALACCOUNTING,ENVIRONMENTALREPORTINGANDENVIRONMENTALFINANCIALAUDITINGTHEPOTENTIALB
4、ENEFITSTHATCANBEDERIVEDFROMEACHOFTHESEELEMENTSAREDISCUSSEDMANYBENEFITSCANBEREAPEDFROMIMPLEMENTINGDIFFERENTELEMENTSOFCORPORATEENVIRONMENTALACCOUNTINGSOMEBENEFITSENHANCEINTERNALEFFICIENCYANDCOMPETITIVEADVANTAGE,WHILSTOTHERSENHANCELEGITIMISATIONANDSTAKEHOLDERRELATIONSTHISPAPERALSOARGUESTHATFORTHEFULLBE
5、NEFITSOFCORPORATEENVIRONMENTALACCOUNTINGTOBEREAPEDTHEELEMENTSOFENVIRONMENTALACCOUNTINGSHOULDBEINTEGRATEDWITHEACHOTHERANDINTHEDAYTODAYBUSINESSOFANORGANISATIONTHELINKAGESANDINTERACTIONSAMONGTHEELEMENTSOFCORPORATEENVIRONMENTALACCOUNTINGASWELLASTHELINKAGESBETWEENCORPORATEENVIRONMENTALACCOUNTINGANDTHEBRO
6、ADERBUSINESSPROCESSESOFTHECOMPANYAREDISCUSSEDBASEDONADIAGRAMMATICMODEL131INTRODUCTIONBUSINESSESDONOTOPERATEINAVACUUMTHEYARESUBJECTTOLEGALREQUIREMENTSANDINDUSTRYPRACTICESTHEYREQUIRERESOURCESTOMANUFACTUREPRODUCTSAND/ORRENDERSERVICESTHEYOPERATEINANENVIRONMENTFROMWHICHTHEYDRAWTHEIRRESOURCESANDWHICHMAYBE
7、AFFECTEDBYTHEIRACTIVITIESANDTHEYOPERATEINACOMMUNITYFROMWHICHTHEYDRAWTHEIRWORKFORCEANDWHICHMAYALSOBEIMPACTEDBYTHEIRACTIVITIESINORDERTODOALLTHIS,BUSINESSESNEEDA“LICENSETOOPERATE”,NOTONLYFROMTHEAUTHORITIESBUTALSOFROMALLTHEIRSTAKEHOLDERSTHISCOMPREHENSIVEAPPROACHTOBUSINESSWASTHEBASISFORTHETRIPLEBOTTOMLIN
8、ETBLCONCEPTELKINGTON1994ORSUSTAINABLEBUSINESSCORPORATEENVIRONMENTALACCOUNTINGISONEOFTHETOOLSTHATCANBEUSEDBYBUSINESSESTOADDRESSTHESECHALLENGESALTHOUGHTHETERMENVIRONMENTALACCOUNTINGISSOMETIMESUSEDATDIFFERENTLEVELSANDFORDIFFERENTCOMPONENTS,FORTHEPURPOSESOFTHISCHAPTERCORPORATEENVIRONMENTALACCOUNTINGISME
9、ANTTOCOMPRISEFOURMAINELEMENTS,IEENVIRONMENTALMANAGEMENTACCOUNTING,ENVIRONMENTALFINANCIALACCOUNTING,ENVIRONMENTALREPORTINGANDENVIRONMENTALFINANCIALAUDITINGTHERELATIONSHIPBETWEENTHESEELEMENTSISSHOWNINFIG131,ANDWILLBEDISCUSSEDINMOREDETAILINSECTION137FIG131THEELEMENTSOFCORPORATEENVIRONMENTALACCOUNTINGFO
10、RANORGANISATIONTOAPPLYENVIRONMENTALACCOUNTINGTOITSFULLESTEXTENTITMUSTMAKEBUSINESSSENSEIMPLEMENTINGENVIRONMENTALACCOUNTINGMAYREQUIRERESOURCES,PARTICULARLYINTHEINITIALSTAGESTHEREFORE,ABUSINESSMUSTWEIGHUPTHEBENEFITSANDCOSTSTHEREOFHOWEVER,CAUTIONSHOULDBEEXERCISEDINSUCHCOSTBENEFITASSESSMENT,ASMANYENVIRON
11、MENTALANDOTHERFACTORSMAYNOTEASILYLENDTHEMSELVESFORQUANTIFICATIONONEMUSTALSOBECAREFULNOTTOFOCUSONFINANCIALBENEFITSONLYONECANEVENASKTHEQUESTIONSHOULDWEATALLTRYTORATIONALISEIMPLEMENTATIONOFENVIRONMENTALMANAGEMENTMEASURESBYPOINTINGOUTBUSINESSBENEFITSSHOULDBUSINESSNOTIMPLEMENTTHESEMEASURESBECAUSETHEYARES
12、OCIALLYOBLIGEDOREXPECTEDTODOSOINTERMSOFANORMATIVEAPPROACHBEBBINGTON1997WHETHERONEWOULDONLYWANTTOFOLLOWTHENORMATIVEAPPROACHORNOT,IDENTIFYINGBUSINESSBENEFITSFROMENVIRONMENTALACCOUNTINGMIGHTHELPTOPERSUADEBUSINESSPEOPLE,WHOTENDTOTHINKMOSTLYINBOTTOMLINETERMS,TOCONSIDERTHEIMPLEMENTATIONTHEREOFCORPORATEENV
13、IRONMENTALACCOUNTINGISANELEMENTOFCORPORATEENVIRONMENTALMANAGEMENTTHEREFORE,BENEFITSDERIVEDFROMCORPORATEENVIRONMENTALACCOUNTINGARECLOSELYRELATEDTOBENEFITSDERIVEDFROMCORPORATEENVIRONMENTALMANAGEMENTENVIRONMENTALMANAGEMENTACCOUNTINGENVIRONMENTALFINANCIALACCOUNTINGENVIRONMENTALFINANCIALAUDITENVIRONMENTA
14、LREPORTINGREAPINGBENEFITSFROMCORPORATEENVIRONMENTALACCOUNTINGISADYNAMICCONCEPTSOMEELEMENTSOFENVIRONMENTALACCOUNTINGMAYHAVEMOREPROMINENTBENEFITSTHANOTHERSBENEFITSDERIVEDFROMENVIRONMENTALACCOUNTINGCANBEINTERNALLYEGEFFICIENCYANDCOMPETITIVEADVANTAGEOREXTERNALLYEGSTAKEHOLDERORIENTATEDHART1995ALLBENEFITSI
15、DENTIFIEDMAYNOTNECESSARILYBEAVAILABLEFORALLROLEPLAYERSHOWEVER,THEBENEFITSDISCUSSEDBELOWHAVEALLBEENIDENTIFIEDINSOMESITUATIONSANDMAYBEAVAILABLEFORCOMPANIESDEPENDINGONCIRCUMSTANCESTHEAVAILABILITYOFBENEFITSMAYALSOCHANGEOVERTIMEORDEPENDONTHEPHASEOFIMPLEMENTATIONOFCORPORATEENVIRONMENTALACCOUNTINGMADSENAND
16、ULHI2003FOUNDTHATDANISHCOMPANIESTHATHADIMPLEMENTEDENVIRONMENTALMEASURESINANEARLYSTAGE,HADEXHAUSTEDTHELOWHANGINGFRUITTHEYNOWHADTOFOCUSONMORESUBSTANTIVEANDEXPENSIVECHANGESORTECHNOLOGIESTHATWOULDREQUIRELONGERPAYBACKTIMETHISPAPERWILLFIRSTBRIEFLYDISCUSSSOMETHEORETICALPERSPECTIVES,FOLLOWEDBYADETAILEDDISCU
17、SSIONOFTHEVARIOUSELEMENTSOFCORPORATEENVIRONMENTALACCOUNTINGANDTHEBENEFITSTHATEACHONEMAYPROVIDEFINALLYITWILLBEDISCUSSEDHOWTHESEELEMENTSCANBELINKEDINTOANINTEGRATEDAPPROACHTOCORPORATEENVIRONMENTALACCOUNTINGINSUPPORTOFSUSTAINABLEBUSINESS132SOMETHEORETICALPERSPECTIVESWITHOUTGOINGINTOADETAILEDTHEORETICALD
18、ISCOURSEITISNECESSARYTOIDENTIFYSOMEOFTHEMOREPERTINENTTHEORETICALFRAMEWORKSTHATARERELEVANTFORTHEDISCUSSIONOFBENEFITSDERIVEDFROMCORPORATEENVIRONMENTALACCOUNTINGTHESEINCLUDELEGITIMACYTHEORY,STAKEHOLDERTHEORYANDPORTERSHYPOTHESISTHESEVARIOUSTHEORETICALPERSPECTIVESARENOTNECESSARILYMUTUALLYEXCLUSIVE,BUTCOU
19、LDBECONSIDEREDSUPPLEMENTARYTOEACHOTHERGRAYETAL19951321LEGITIMACYTHEORYEARLYDEVELOPERSOFTHECONCEPTOFLEGITIMACYTHEORYWERESHOCKERANDSETHI1974,CITEDBYPATTEN1992ANDPRESTONANDPOST1975,CITEDBYPATTEN1992LINDBLOM1993,CITEDBYBUHR2002WASTHEFIRSTTOAPPLYTHECONCEPTOFLEGITIMACYTHEORYTOENVIRONMENTALREPORTINGTHEBASI
20、CTENETOFLEGITIMACYTHEORYISTHATCOMPANIESCANNOTCONTINUETOEXISTANDTHRIVEIFTHEIRBELIEFSANDMETHODSARECONTRARYTOTHOSEOFTHESOCIETYINWHICHTHEYOPERATETHISIMPLIESTHATTHEREISSOMEFORMOFSOCIALCONTRACTBETWEENTHECOMPANYANDITSSOCIETYIFANORGANISATIONCANNOTJUSTIFYITSCONTINUEDOPERATION,THENINASENSETHECOMMUNITYMAYREVOK
21、EITSCONTRACTTOCONTINUEITSOPERATIONSITTHENLOOSESITSLICENCETOOPERATEINORDERTOENSURETHATSOCIETYCONTINUESTOVIEWTHECOMPANYSACTIVITIESASCONGRUENTTOITSOWN,THECOMPANYSHOULDDISCLOSEITSACTIVITIES1322STAKEHOLDERTHEORYFREEMAN1984MADEAPERSUASIVECASETHATSYSTEMATICMANAGERIALATTENTIONTOSTAKEHOLDERINTERESTSISCRITICA
22、LTOFIRMSUCCESSDONALDSONANDPRESTON1995MADEIMPORTANTCONCEPTUALCONTRIBUTIONSTOTHISCONCEPT,WHICHFORMTHEBASISOFCURRENTRESEARCHINTHEFIELDBERMANETAL1999DEVELOPEDTWOMODELSONSTAKEHOLDERMANAGEMENT,NAMELYTHESTRATEGICSTAKEHOLDERMANAGEMENTMODELTHENATUREANDEXTENTOFMANAGERIALCONCERNFORASTAKEHOLDERGROUPISVIEWEDASDE
23、TERMINEDSOLELYBYTHEPERCEIVEDABILITYOFSUCHCONCERNTOIMPROVEFINANCIALPERFORMANCETHEINTRINSICSTAKEHOLDERCOMMITMENTMODELFIRMSAREVIEWEDASHAVINGANORMATIVEMORALCOMMITMENTTOTREATINGSTAKEHOLDERSINAPOSITIVEWAY,ANDTHISCOMMITMENTIS,INTURN,SEENASSHAPINGTHEIRSTRATEGYANDIMPACTINGTHEIRFINANCIALPERFORMANCEBERMANETALS
24、1999RESEARCHDIDINDICATESUPPORTFORTHEFIRSTMODELBUTFAILEDTOFINDSUPPORTFORTHESECONDMODEL1323PORTERSHYPOTHESISTRADITIONALLY,RESPONDINGTOENVIRONMENTALCHALLENGESHASBEENSEENASANOWINPROPOSITIONFORBUSINESS,WITHTHERELATEDEXPENDITURESEENASANETCOSTHOWEVER,IN1991PORTERPOSITEDTHATSTRICTERENVIRONMENTALREGULATIONWO
25、ULDLEADTOINNOVATIVEAPPROACHESTHATWOULDENHANCECOMPETITIVENESSPORTER1991CITEDINPORTERANDVANDERLINDE1995PORTERSHYPOTHESISPORTERSVIEWWASCRITIQUEDBYVARIOUSAUTHORSWALLEYANDWHITEHEAD1994PALMERETAL1995MAXWELL1996ASBEINGTOOSIMPLISTICWAGNERETAL2001MODERATEDPORTERSHYPOTHESISANDDEVELOPEDAMODELINWHICHTHETRADITIO
26、NALISTVIEWANDPORTERSHYPOTHESISWERECOMBINEDTHEMODERATEDPORTERHYPOTHESISFORMSTHEKEYCONCEPTFORTHISPAPER,IETHATCOMPANIESIMPLEMENTINGCORPORATEENVIRONMENTALACCOUNTINGWILLPERCEIVEATLEASTSOMEBENEFITSFROMDOINGSO135ENVIRONMENTALREPORTINGENVIRONMENTALREPORTINGINTHISCONTEXTREFERSTOREPORTINGONENVIRONMENTALISSUES
27、INADDITIONTOPRESCRIBEDDISCLOSURESINTHEFINANCIALSTATEMENTSENVIRONMENTALREPORTINGHASBEENTHESUBJECTOFEXTENSIVEDEVELOPMENTOVERTHEPASTDECADESANDISAFFECTEDBYMANYFACTORSPROPERENVIRONMENTALREPORTINGENHANCESCOMPLIANCEWITHLEGISLATIVEREQUIREMENTSFORDISCLOSUREOFENVIRONMENTALINFORMATIONCOUNTRIESSUCHASDENMARK,NOR
28、WAY,THENETHERLANDS,AUSTRALIAANDSWEDENMONAGHAN2004,CANADAANDTHEUSAREPETTOETAL2002REQUIREBYLEGISLATIONDISCLOSUREOFCERTAINENVIRONMENTALINFORMATIONTHEEUMODERNISATIONDIRECTIVE2003/51/ECANDTHEINTEGRATEDPOLLUTIONPREVENTIONANDCONTROLDIRECTIVE96/16/ECREQUIRETHEDISCLOSUREOFCERTAINENVIRONMENTALISSUESBYLISTEDOR
29、LARGERORGANISATIONS,WHILENONEUCOUNTRIESSUCHASAUSTRALIAANDJAPANALSOHAVEREGULATORYREQUIREMENTSINTHISREGARDKPMG2005ITISEXPECTEDTHATTHERECOMMENDATIONSINTHEKINGIIREPORTINSTITUTEOFDIRECTORS2002,THATCONTAINSEXTENSIVEGUIDANCEONENVIRONMENTALREPORTING,WILLBEINCORPORATEDINCOMPANYLEGISLATIONINSOUTHAFRICAINTHEYE
30、ARSTOCOMEREPORTSONCORPORATEGOVERNANCEINVARIABLYINCLUDESUSTAINABILITYORTRIPLEBOTTOMLINEENVIRONMENTAL,SOCIALANDECONOMICREPORTINGENVIRONMENTALREPORTINGALSOENHANCESCOMPLIANCEWITHGAAPANDTHEIFRSSSEVERALSTOCKEXCHANGESHAVEINTRODUCEDVOLUNTARYSYSTEMSFORENVIRONMENTALREPORTINGBASEDONWHICHSOCIALLYRESPONSIBLEINVE
31、STMENTINDICESHAVEBEENDEVELOPEDTHESEINCLUDEAMONGSTOTHERSTHEFTSE4GOODINDICES,THEDOWJONESSUSTAINABILITYINDEXDJSIHOWES2004,ANDTHEJOHANNESBURGSTOCKEXCHANGESOCIALLYRESPONSIBLEINVESTMENTINDEXNEWTONKING2004“INCREASINGLY,THEQUALITYOFACOMPANYSENVIRONMENTALMANAGEMENTISBEINGSEENASANINDICATORTOTHEOUTSIDEWORLDOFT
32、HEOVERALLQUALITYOFITSMANAGEMENT”HOWES2004107THEREFORE,TOBEINCORPORATEDINANYOFTHESESUSTAINABILITYINDICESENHANCESTHERATINGOFACOMPANYINTHEEYESOFINVESTORSAND,THEREFORE,ITSSHAREPRICEONTHEOTHERSIDE,THEUKGOVERNMENTHASINSTITUTEDAPOLICYOFNAMINGANDSHAMINGTHOSECOMPANIESTHATDONOTYETREPORTONENVIRONMENTAL,ETHICAL
33、ANDSOCIALISSUESHOWES2004THEMOSTWIDELYACCEPTEDBESTPRACTICEFORENVIRONMENTALREPORTINGARETHEGLOBALREPORTINGINITIATIVEGRIGUIDELINESCERIN2002EDWARDSETAL2002KPMG2005THE3RDVERSIONOFTHEGRIGUIDELINESWASLAUNCHEDINAMSTERDAMINOCTOBER2006GLOBALREPORTINGINITIATIVE2006COMPANIESWHOVOLUNTARILYPRODUCEREPORTSINREFERENC
34、ETOORINACCORDANCEWITHTHEGRIGUIDELINESARESEENASWELLMANAGEDCOMPANIESITISIMPORTANTTHATENVIRONMENTALREPORTSSHOULDPRIMARILYREPORTONENVIRONMENTALPERFORMANCERATHERTHANONENVIRONMENTALMANAGEMENTSYSTEMSANDPROCESSESASSUCHRESEARCHHASSHOWNTHATCOMPANIESWITHFORMALISEDENVIRONMENTALMANAGEMENTSYSTEMS,INGENERAL,DIDNOT
35、PERFORMSIGNIFICANTLYBETTERTHANTHOSEWITHOUTMONAGHAN2004OVEREMPHASISINGPROCESSRATHERTHANPERFORMANCEISAREALRISKTHATDETRACTSFROMTHEVALUEOFENVIRONMENTALREPORTSANDCANOFTENFAILTOREACHTHEREALOBJECTIVESDOANE2004PROPERENVIRONMENTALREPORTINGBUILDSCONFIDENCEAMONGSHAREHOLDERSANDOTHERSTAKEHOLDERSTHEPUBLICIMAGEOFC
36、OMPANIESWITHEFFECTIVEENVIRONMENTALREPORTINGWILLPROBABLYHAVETHEADVANTAGEOVERTHEIMAGEOFCOMPANIESTHATEITHERNEGLECTENVIRONMENTALREPORTINGALTOGETHERORMAKEITAFORMALITYRATHERTHANHONESTANDOPENREPORTINGTHECOOPERATIVEBANKINTHEUKISPROOFTHATONEHASNOTTOBEBIGTOPRODUCEGOODENVIRONMENTALREPORTSITSPARTNERSHIPREPORTHA
37、SRECEIVEDNUMEROUSCOMMENDATIONSOVERTHEPASTFEWYEARS,INCLUDINGBESTSUSTAINABILITYREPORTINTHEUKANDBESTENVIRONMENTALREPORTINTHEUKANDBESTSOCIALREPORTINTHEUKTHEEFFECTOFITSPHILOSOPHYOFOPENANDHONESTENVIRONMENTALREPORTINGISEVIDENTINAMUCHLOWERTHANAVERAGESTAFFTURNOVERSINCELAUNCHINGTHECOOPSPARTNERSHIPAPPROACHIN19
38、97,THENUMBEROFCUSTOMERACCOUNTSHASINCREASEDBYOVER30ANDTHEBANKSPROFITABILITYHASDOUBLEDANINTERNATIONALSURVEYBYECHORESEARCHHASFOUNDTHATTHECOOPERATIVEBANKISONEOFTHEFIVEMOSTTRUSTEDCOMPANIESWORLDWIDEMONAGHAN2004SEVERALOTHERBENEFITSOFENVIRONMENTALREPORTINGHAVEBEENMENTIONEDINLITERATURE,INCLUDINGLEGITIMISINGA
39、CTIVITIES,DISTRACTINGATTENTIONFROMOTHERAREAS,BOOSTINGCORPORATEIMAGE,PREVENTINGTHEPROMULGATIONOFMANDATORYREPORTINGREGIMES,BUILDINGUPEXPERTISEINADVANCEOFREGULATION,ENHANCINGSHAREPRICE,POLITICALBENEFITS,RISKREDUCTION,COMPETITIVEADVANTAGE,ENHANCINGACCOUNTABILITY,INFORMINGTHEPUBLIC,FORESTALLINGDISCLOSURE
40、BYOTHERSANDBUILDINGREPUTATIONCLARKEANDGIBSONSWEET1999DEVILLIERS1998GRAYETAL1993ENVIRONMENTALREPORTINGALSOOFFERSTHEOPPORTUNITYFOREXTENSIVESTAKEHOLDERINVOLVEMENTINTHEIDENTIFICATIONANDMONITORINGOFENVIRONMENTALPERFORMANCEINDICATORS,THEREBYENHANCINGTRANSPARENCY,ACCOUNTABILITYANDSTAKEHOLDERRELATIONSTHEPOS
41、ITIVEROLEOFENVIRONMENTALREPORTINGININTERNALMOTIVATIONANDACTINGASACATALYSTHASALSOBEENMENTIONEDHEDBERGANDVONMALMBORG2003SOURCESEAKLEKBGODSCHALKDOESCORPORATEENVIRONMENTALACCOUNTINGMAKEBUSINESSSENSEECOEFFICIENCYININDUSTRYANDSCIENCE,200924,249265一、翻译文章译文第13章企业环境会计是否具有商业意义摘要企业不能在真空中运作，他们受到法律和行业惯例的约束。为了制造产
42、品和/或提供服务，他们需要资源；他们在环境中运作，得到他们需要的资源，而环境受到他们经营活动的影响；他们在社区运作，得到他们需要的劳动力，同时社区也会受到他们经营活动的影响。企业环境会计是一种可以由企业用于解决这些挑战的工具之一。为使组织运用环境会计，那么就必须具有商业意义。实施环境会计可能需要一些资源。因此，企业必须权衡其中的利益和费用。本文论述了企业环境会计的四大要素，即环境管理会计，环境财务会计，环境报告和环境财务审计。潜在的利益来自每个被讨论的要素。很多好处可以从实施企业环境会计的不同要素中获得。有些好处提高了内部效率和竞争优势，而其他则提高合法性和利益相关者的关系。本文还认为，企业环
43、境会计所获得的全部好处是来自环境会计的各要素在组织的日常工作和业务中的相互整合。企业环境会计要素间的联系和相互作用与企业环境会计和公司的业务流程之间的联系是一样的，都是在一图表模型的基础上被讨论的。131引言商业没有在真空中运作。他们受到法律的要求和行业惯例的约束；为了制造产品和/或提供服务，他们需要资源；他们在环境中运作，得到他们需要的资源，而环境受到他们经营活动的影响；他们在社区运作，得到他们需要的劳动力，同时社区也会受到他们经营活动的影响。为了做到这一切，企业需要一个“经营许可证”，而不是只从当局，也应该从他们所有的利益相关者出发。这一综合性的经营方针是三重底线（TBL）概念（ELKIN
44、GTON，1994）或永续经营的基础。企业环境会计是一种可以由企业用于解决这些挑战的工具之一。虽然环境会计该术语有时用在不同层次和不同的组件，用于企业环境会计本章的目的是为了包括四大要素，即环境管理会计，环境财务会计，环境报告和环境财务审计。这些元素之间的关系如图所示。图131，并且将在第137详细讨论。图131企业环境会计要素对于一个组织要在最大范围内实行环境核算必须具有商业意义。实行环境会计可能需要资源投入，尤其是在初始阶段。因此，企业必须权衡其中的利益和费用，并谨慎行使这种成本效益评估。我们还必须小心，不要只关注经济利益。人们甚至可以提出这样一个问题我们是否应该指出商业利益，从而使环境管
45、理措施合理落实和执行但不管人们是会想到要遵循规范与否，从环境会计体现的商业利益来讲，可能有助于说服商务人士，让他们考虑在企业实行环境核算。企业环境会计是企业环境管理的元素。因此，利益来自企业环境会计与利益来自企业环境管理有密切关系。从企业环境会计获得利益是一个动态的概念。环境会计的某些元素可能有比别的元素更多的突出优势。环境会计产生的利益可以在内部（例如效率和竞争优势）或外部（例如利益相关者）（HART，1995）。确定所有利益未必适用于所有的角色。然而，下面讨论的利益都被确定在某些情况下，适合公司依据自已情况做出决定。可获得的效益也可能随时间而改变，或依赖于企业环境会计实施的阶段。MADSE
46、N和ULHI（2003）发现，在丹麦已实施环保措施的早期阶段的公司，已经耗尽了唾手可得。他们现在必须集中更多的实质性的和昂贵的转变或技术，而这将需要更长的回收时间。本文首先简要地讨论一些理论观点，其次详细讨论企业环境会计的各种要素和每个人可能提供的效益。最后，将讨论如何将这些元素连结成为一个综合的方法使企业环境会计为可持续业务提供支持。132若干理论观点环境管理会计环境财务会计环境财务审计环境报告不需要详细的论述而有必要建立一些理论框架，这些理论框架对讨论怎样从企业环境会计获得利益是有意义的。这些理论包括合法性理论，利益相关者理论和波特的假设。这些不同的理论观点不一定是相互排斥的，而且可以是相
47、互补充的（GRAY等，1995）。1321合法性理论SHOCKER、SETHI（1974，1992年由PATTEN引用）、PRESTON和POST（1975，1992年由PATTEN引用）是合法性理论的最早开创者。LINDBLOM（1993年，由BUHR2002引用）第一个把合法性理论概念应用到环境报告中去。合法性理论的基本原则是，如果企业的信念和方法违背了他们成产经营的社会环境，则它们是无法继续存在的。这意味在企业和社会之间存在一些“社会契约”，如果一个企业不能证明其持续经营的合法性，那么在某种意义上，社会可撤销其“合同”，不允许企业继续其业务经营。这样，企业就失去了“经营许可证”。为了确保
48、社会能持续认为企业的经营活动是和自己的利益是一致的，那么企业应披露其经营活动。1322利益相关者理论FREEMAN（1984）提出一个有说服力的例子，认为一个企业的系统管理注意利益相关者的利益是企业成功的关键因素。DONALDSONANDPRESTON（1995）对这个理论做出了重要的贡献，形成了在该领域目前研究的基础。BERMAN等（1999）提出了两个利益相关者的管理模式，即（1）战略利益相关者管理模式；（2）战略利益相关者管理模式。BERMAN等人（1999）的研究结果显示了对第一种模式的支持，但未能找到对第二个模型的支持。1323波特假说传统上，应对环境挑战，如果联系到把其看做净成本作
49、为相关费用支出，已经被企业看作一个没有输赢的命题。然而，1991波特假定，在更严格的环保规定下将促进创新，这将提高竞争力（PORTER1991转引自PORTER和VANDERLINDE1995），这就是波特假说。由于它过于简单化，波特的观点被许多学者（WALLEY和WHITEHEAD1994；PALMER等，1995；MAXWELL1996）所批判。WAGNER等人（2001年）主持了波特的假设，并制定了一个传统观点与波特假说相结合模式。缓和的波特假说形成了本文的核心概念，即公司实施企业环境会计会察觉到这样做至少有一些好处。133环境报告在这里的环境报告是指除了在财务报表中规定的披露之外的对环境问题的报告。环境报告在过去几十年已经有了一些发展，它受到许多因素的影响。适当的环境报告增强了对环境信息披露的立法规定。如丹麦，挪威，荷兰，澳大利亚和瑞典（MONAGHAN，2004），加拿大和美国（REPETTO等，2002）等国家要求通过立法来披露环境信息。欧盟现代化指令（2003/51/EC）和综合污染预防和控制指令（96/16/EC）规定，上市或更大组织的某些环境问题需要披露，而诸如澳大利亚和日本这些非欧盟国家也有这方面的监管要求（毕马威会计师事务所2005年）。据预计，在国王报告二的建议中（董事协会2002年），对环境报告有广泛的
