绿色会计——对环境会计环境报告实施方法的提议【外文翻译】.doc
《绿色会计——对环境会计环境报告实施方法的提议【外文翻译】.doc》由会员分享,可在线阅读,更多相关《绿色会计——对环境会计环境报告实施方法的提议【外文翻译】.doc(13页珍藏版)》请在温州文客信息科技有限公司上搜索。
1、0外文文献翻译原文GREENACCOUNTINGAPROPOSITIONFOREA/ERCONCEPTUALIMPLEMENTATIONMETHODOLOGY1、INTRODUCTIONTHEENVIRONMENTALACCOUNTINGANDREPORTINGEA/ERISAPROPOSEDDISCIPLINETHATDEALSWITHTHECONSIDERATION,ANDULTIMATELYTHEINCLUSIONINTOTHECUSTOMARILYACCOUNTINGPROCEDURES,GENERALANDSPECIFICISSUESRELATEDTOENVIRONMENTALAND
2、SOCIALIMPACTS,REGULATIONSANDRESTRICTIONSSAFE,ENVIRONMENTALLYSOUND,ANDECONOMICALLYVIABLEENERGYPRODUCTIONANDSUPPLYPOLICIESSHOULDBEESSENTIALPARTOFANYACCOUNTINGANDMANAGEMENTISSUESTHESTARTOFTHISPROPOSEDCONSIDERATIONANDINCLUSIONOFEA/ERSHOULDBEINCOLLEGESYLLABIINTHEFORMOFCOLLATERALREADINGASSIGNMENTS,CASESTU
3、DIESANDPUBLICANDSCIENTIFICSTUDENTAWARENESSININTERMEDIATEANDADVANCEDACCOUNTINGCOURSESINORDERTOEXPLORECURRENTSTATEANDFUTUREISSUESOFENVIRONMENTALACCOUNTINGANDREPORTING,EGPENG2009ALTHOUGHGREATERATTENTIONISSLOWLYPAIDTOENVIRONMENTALISSUESINACCOUNTINGEDUCATIONINMANYHIGHRANKEDUNIVERSITIES,YETTHEGENERALIMPRE
4、SSIONABOUTTHEIMPLEMENTATIONANDAPPLICATIONOFTHEEA/ERINREALLIFEISLAGGEDFARBEHINDTHISLAGSTEMSFROMTWOMAINCAUSES1LACKOFORINCOMPLETEUNDERSTANDINGOFTHEENVIRONMENTALANDSOCIALIMPACTSOFEA/ERAND2THESHORTAGEOFNECESSARYACCOUNTINGANDAUDITINGTOOLSANDPROCEDURESTOIMPLEMENTTHEEA/ERINREALAPPLICATIONSLIU2009ASREGARDSTO
5、THEREALIMPLEMENTATION,LACKOFTHEADAPTATIONOFEA/ERSTEMSFROMTHREEDOMINANTREASONS1THEABSENCEOFCLEARCUTREGULATIONSANDTOOLSTOIMPLEMENTTHEEA/ER2THEDISPERSEDRESPONSIBILITIESOFIMPLEMENTINGANDIMPOSINGTHEEA/ERAMONGLEGISLATURES,ACCOUNTINGSTANDARDSETTERS,PROFESSIONALORGANIZATIONS,ANDGOVERNMENTALACCOUNTING,ENVIRO
6、NMENTALANDSOCIALAGENCIESAND3THELACKOFEXPERIENCEDCORPORATIONSPERSONNELTODESCRIBEFULLYANDFORTHRIGHTLYTHEENVIRONMENTAL1ACTIVITIESINEITHERCORPORATIONSANNUALREPORTSORINSTANDALONEENVIRONMENTALDISCLOSURESBESIDES,THEREARENOSTANDARDIZEDFORMATSFORTHEPRESENTATIONOFENVIRONMENTALINFORMATION,EITHERINSTANDALONEREP
7、ORTSORASCOMPONENTSOFANNUALREPORTSLIU2009INREGARDSTOACCOUNTINGPROFESSION,THEREAREPARAMOUNT4REASONSFORTHELACKOFEA/ERADAPTATION1THEPROFESSIONHASFAILEDTOMAXIMIZEITSPOTENTIALFORLEADERSHIP2THESUFFICIENTEXPERTISETOPARTICIPATEINENVIRONMENTALPARTNERSHIPSREMAINSUNDEVELOPED3THEATTESTATIONTOENVIRONMENTALREPORTS
8、ISSTILLNOTREGARDEDSOLELYASANACCOUNTANTSFUNCTIONAND4THEOFFICIALSTANDARDSWITHRESPECTTOMOSTEA/ERISSUESAND/ORVERIFICATIONENGAGEMENTSCONTINUETOBELACKINGDIACONU2009STEVENSONSSURVEY2002INDICATEDTHATACCOUNTINGEDUCATORSFEELTHATTHEIRWILLINGNESSTOTEACHENVIRONMENTALISMISIMPEDEDDUETOSTUDENTSLACKOFAWARENESSOFENVI
9、RONMENTALISSUESESPECIALLYINTHEIREARLYSTUDIESINTHE1980S,THELITERATUREFOCUSEDONREPORTINGISSUESTHATWERESPECIFICALLYCONCERNEDWITHHEALTH,SAFETY,ANDENVIRONMENTALHSEREPORTINGELKINGTON1998WROTETHATTRIPLEBOTTOMLINETBLWASBASEDONMEASUREDECONOMICPROSPERITY,ENVIRONMENTALQUALITY,ANDSOCIALJUSTICECURRENTLY,VERYFEWC
10、OUNTRIESWORLDWIDEHAVEANYSUBSTANTIALEA/ERREQUIREMENTSFURTHERMORE,UPTODATE,THEDIFFERENTANDDIVERSEREGULATIONSANDRESTRICTIONSARENEITHERWELLDEFINEDNORACCEPTEDINAGLOBALORATLEASTREGIONALSENSE,ANDHENCETHEREARENOSTANDARDIZEDFORMATSFORTHEPRESENTATIONOFENVIRONMENTALINFORMATION,EITHERINSTANDALONEREPORTSORASCOMP
11、ONENTSOFANNUALREPORTSTOBRIDGETHEGAPBETWEENTHEEDUCATIONALASPECTSOFEA/ERANDITSREALAPPLICATION,THEFOLLOWINGSTEPSAREPROPOSED1THEFORMATIONOFEA/ERAGENCIESORSOCIETIESTOBEINCHARGEOFASTUDYINGANDREVIEWINGTHEHUGESCIENTIFICANDCASESTUDIESINAVAILABLEOPENANDDOCUMENTEDLITERATUREONEA/ERBUNIFYINGCOMMONGLOBALORREGIONA
12、LEA/ERASPECTSANDTERMINOLOGIESCDESIGNINGSTANDARDIZEDFORMATSANDTEMPLATESFOREA/ERDSETTINGSTARTINGPOINTSANDDIRECTIONSFORTHEEDUCATORS,GOVERNMENTAL,ENVIRONMENTAL,SOCIALANDMANAGERIALPERSONNELFORADAPTINGTHEEA/ER2TOESTABLISHNECESSARYLEGISLATUREFORIMPLEMENTINGANDASSESSINGTHEEA/ERINCORPORATIONSREPORTS3TODEFINE
13、ANDSTIPULATETHERECOGNITIONANDEVALUATIONOF2LIABILITIESFORENVIRONMENTALREMEDIATION4TOENHANCETAXATIONPOLICIESFORTHEINCLUSIONOFEA/ERINCENTIVESTHEABOVEMENTIONEDPOINTSSHOWTHEIMPORTANCEOFTHEEA/ERANDTHATITSIMPLEMENTATIONISBECOMINGAGROWINGISSUEINMANYCOUNTRIES,ASEXPLAINEDINTHECOMINGSECTION2、PRESENTSTATUSOFEA/
14、ER21EA/ERIMPLEMENTATIONAWARENESSMANYCOUNTRIESHAVETHEIROWNPOLICIESFORTHEIMPLEMENTATIONOFEA/ERONEMETHODFORHOLDINGBUSINESSESRESPONSIBLEFORTHEIRBEHAVIORISTOREQUIRETHEMTOREPORTONTHEIRACTIONSTHELEVELANDBREADTHOFBUSINESSREPORTINGONENVIRONMENTALMATTERSHAVEINCREASEDDRAMATICALLYOVERTHEPAST20YEARSORSOASARESULT
15、OFGOVERNMENTALREGULATIONS,ACCOUNTINGSTANDARDSETTING,ANDVOLUNTARYREPORTINGTODAY,EXTERNALREPORTINGONENVIRONMENTALPERFORMANCEOCCURSPRIMARILYTHROUGHPOLLUTIONRELEASEANDTRANSFERREGISTERSPRTR,ASCOMPONENTSOFTRADITIONALFINANCIALREPORTSORINSTANDALONE,CORPORATEENVIRONMENTALREPORTSCHERTOWANDLOMBARDI2005THENEEDF
16、ORCORPORATEREPORTINGOFITSENVIRONMENTALASWELLASFINANCIALPERFORMANCEHASSOMEPRACTICALPOTENTIALINPROVIDINGAGREATERDEGREEOFVISIBILITYTOITSENVIRONMENTALACTIVITIESANDCONSEQUENCESANDCASTINGLIGHTONWHATISOFTENINVISIBLETOBOTHGOVERNMENTALASWELLASCONCERNEDSOCIALGROUPSITISALSOIMPORTANTTORECOGNIZETHATVISIBILITYISN
17、OTTHEONLYPOSSIBLECONSEQUENCEOFCORPORATEREPORTINGINTHISAREA,BUTRATHERITSFUTUREPROSPECTSFORSUSTAINABILITYANDDEVELOPMENTINDEED,ITISPOSSIBLETHATSUCHREPORTINGCANEITHERSPAREOREVENREDUCEWHATISKNOWNASNEGATIVEEFFECTSANDLIABILITYCONSEQUENCESABOUTACOMPANYANDITSENVIRONMENTALACTIVITIESALSO,COMPANIESAREINTERESTED
18、INTHEPOSSIBILITIESFORENVIRONMENTALREPORTINGTOINCREASETHEIRLEGITIMACYANDSPREADINTHEWIDERWORLDEGCHERTOWANDLOMBARDI200522STANDALONEEA/ERIMPLEMENTATIONCURRENTLY,THEREISNOTANYCOUNTRYTHATHASOFFICIALREGULATIONSINPLACEREQUIRINGCOMPANIESTOISSUEACOMPANYWIDE,STANDALONEREPORTONTHEIRENVIRONMENTALPERFORMANCETHATC
19、ANAFFECTZONAL,REGIONALANDGLOBALCOMMUNITIESINLEGISLATIONINTRODUCEDIN1989INSWEDEN,ALLOPERATIONSSITESTHATREQUIRESPECIALPERMITSDUETOTHEPRESENCEOFENVIRONMENTALHAZARDSMUSTSUBMITANANNUALENVIRONMENTALREPORTTOTHE3AUTHORITIESSINCE1996,COMPANIESINDENMARKWITHSIGNIFICANTENVIRONMENTALIMPACTHAVEBEENREQUIREDTOPUBLI
20、SHAGREENACCOUNT,DETAILINGSIGNIFICANTCONSUMPTIONOFENERGY,WATER,ANDRAWMATERIALSTHENETHERLANDS,IN1999,BEGANREQUIRINGTHATCOMPANIESWITHSUBSTANTIALENVIRONMENTALIMPACTSPRODUCEENVIRONMENTALREPORTSFORBOTHTHEGOVERNMENTANDPUBLICONIDENTIFIEDOPERATINGSITESTHECONTENTSOFTHEGOVERNMENTREPORT,WHICHAREVERIFIEDBYGOVERN
21、MENTALAUTHORITIES,ARESPECIFIEDTOINCLUDEINFORMATIONONEMISSIONS,SOILPOLLUTION,SOILCLEANUP,ANDTHECOMPANYSENVIRONMENTALPOLICY,CRISP2003THENUMBEROFCOMPANIESWHICHVOLUNTARILYISSUESTANDALONEREPORTSTHATINCLUDEENVIRONMENTALPERFORMANCEINFORMATIONHAVEBEENINCREASINGASHASTHEDIVERSITYOFTHETYPESOFREPORTSISSUEDMANYR
22、EPORTINGCOMPANIESPREPAREAHSEREPORTHOWEVER,INRECENTYEARS,COMPANIESAREALSOFOCUSINGONSOCIALISSUESASURVEYCONDUCTEDBYMAASLANDKPMG2002ANALYZEDTHELEVELOFREPORTINGHEALTH,SAFETY,SOCIAL,AND/ORENVIRONMENTALISSUESBYTHETOP250COMPANIESINTHEGLOBALFORTUNE500GFT250ANDTHETOP100COMPANIESFROM19COUNTRIESTHISSURVEYHASSHO
23、WEDTHATMOSTCOMPANIESHAVEPREPAREDANHSEREPORT23ECMANDATEDEA/ERANNUALREPORTSINFORMATIONINCLUDEDINTRADITIONALANNUALFINANCIALREPORTSISMANDATEDBYMANYNATIONALGOVERNMENTS,ACCOUNTINGSTANDARDSETTINGBODIES,ANDSTOCKEXCHANGEREGULATORYAGENCIESINTHEREALMOFENVIRONMENTALDISCLOSURE,INTERVENTIONBYGOVERNMENTALORPROFESS
24、IONREGULATORSISNECESSARYSINCE,CRITICALSCHOLARSEG,GRAYANDMILNE,2004ARGUETHATVOLUNTARYERWILLJUSTNOTWORKSECOND,THEMOSTPRESSINGACCOUNTINGISSUERELATEDTOEAWASTHEDISCLOSUREOFPOTENTIALLIABILITIESASSOCIATEDWITHENVIRONMENTALCLEANUPSCURRENTLY,ACOMPANYTHATISSUBJECTTOTHEANNUALACCOUNTSACTAAAISREQUIREDTOINCLUDEINI
- 1.请仔细阅读文档,确保文档完整性,对于不预览、不比对内容而直接下载带来的问题本站不予受理。
- 2.下载的文档,不会出现我们的网址水印。
- 3、该文档所得收入(下载+内容+预览)归上传者、原创作者;如果您是本文档原作者,请点此认领!既往收益都归您。
下载文档到电脑,查找使用更方便
10 文钱
下载 | 加入VIP,畅享折扣下载 |
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 绿色 会计 环境 报告 实施 方法 提议 外文 翻译
链接地址:https://www.wenke99.com/p-11030.html