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
25、TSDIRECTORSREPORT,DISCLOSURESONTHEENVIRONMENTALIMPACTOFTHECOMPANYSOPERATIONSASWELLASTHEUSEANDDISPOSALOFITSPRODUCTSADDITIONALLY,FIRMSARETOREPORTTHOSEMEASURESINPLACETOPREVENTORREDUCETHEIRNEGATIVEENVIRONMENTALIMPACT,ASWELLASTHEIRENERGYANDRAWMATERIALSUSAGEINMAY2001,THEECPUBLISHEDARECOMMENDATIONENCOURAGI
26、NGMEMBERSTATESTOPROMOTEINCREASEDLEVELSOFISSUESOFRECOGNITIONANDMEASUREMENTOFENVIRONMENTALLIABILITIES,ASSETS,4EXPENSES,ANDCONTINGENTLIABILITIESTOFORMANINTEGRALPARTOFACOMPANYSPOLICIESANDITSENVIRONMENTALPROTECTIONIMPROVEMENTS,RESOURCECONSUMPTION,ANDEMISSIONSFURTHER,BEGINNINGIN2004,COMPANIESHADTODISCLOSE
27、CERTAINNONFINANCIALINFORMATIONINCLUDINGINFORMATIONRELATEDTOENVIRONMENTALMATTERSSOTHATANNUALREPORTUSERSMAYGAINANUNDERSTANDINGOFTHECOMPANYSDEVELOPMENT,PERFORMANCE,ORPOSITIONINITSINDUSTRYEGHIBBITANDCOLLISON,2004PWC,2004THESTATEMENTAPPLIESTOALLCOMPANIESWHOSEFINANCIALPOSITIONANDRESULTSAREIMPACTEDBYENVIRO
28、NMENTALISSUESPWC,2004INMAY2005,THEUKACCOUNTINGSTANDARDSBOARDASBISSUEDREPORTINGSTANDARD1OPERATINGANDFINANCIALREVIEWOFRTHESTANDARDREQUIRESTHEPREPARATIONBYCOMPANYMANAGEMENTOFANOFRASPARTOFITSANNUALREPORTANDACCOUNTSBEGINNINGWITHFISCALYEARSENDINGONORAFTERAPRIL1,2005THESTANDARDREQUIRESTHEINCLUSIONOFINFORMA
29、TIONABOUTENVIRONMENTALMATTERSWHEREAPPROPRIATETHEIMPLEMENTATIONGUIDEACCOMPANYINGTHESTANDARDACKNOWLEDGESTHATTHEAPPROPRIATELEVELOFDISCLOSUREONENVIRONMENTALMATTERSISINDUSTRYSPECIFIC,BUTSUGGESTSTHAT,MINIMALLY,ALLCOMPANIESFACEISSUESASSOCIATEDWITHWATERANDENERGYUSE,WASTE,ANDCLIMATECHANGEASBUK,2005THEMODERNI
30、ZATIONDIRECTIVE2003/51/ECMANDATETHATBY2005ALLEUMEMBERSTATESREQUIRELISTEDCOMPANIESTOPREPARETHEIRFINANCIALREPORTSINACCORDANCEWITHINTERNATIONALACCOUNTINGSTANDARDSAUSTRALIAALSOHASRECENTLYPASSEDLEGISLATIONRELATEDTOMANDATORYENVIRONMENTALREPORTINGWITHINANNUALREPORTSINSUMMARY,THELEVELOFMANDATORYENVIRONMENTA
31、LDISCLOSURESINTRADITIONALANNUALREPORTSHASINCREASEDDRAMATICALLYINTHEPASTTENYEARS24EA/ERINUSINTHEUS,DISCLOSUREREQUIREMENTSFOCUSPRIMARILYONTHEIMPACTOFENVIRONMENTALISSUESANDTHEIREFFECTSONTHEFINANCIALRESULTSANDPOSITIONOFTHECOMPANY,WHILEREGULATIONSINMANYEUROPEANCOUNTRIESANDTHOSEMANDATEDBYTHEEUREQUIREDISCL
32、OSUREONRESOURCECONSUMPTIONANDENVIRONMENTALPOLICYINADDITIONTOTHEFINANCIALDISCLOSURESSTAFFACCOUNTINGBULLETINSAB92,ISSUEDBYTHESECURITIESANDEXCHANGECOMMISSIONSECIN1993,ANDSTATEMENTOFPOSITIONSOP961,ISSUEDBYTHEAMERICANINSTITUTEOFCERTIFIEDACCOUNTANTSAICPAIN1996,SPECIFICALLYADDRESSESTHEFINANCIALREPORTINGISS
33、UESASSOCIATEDWITHSUPERFUNDCLEANUPTHESE5DIRECTIVESRESULTEDFROMLARGEDISPARITIESINTHETIMINGOFTHERECOGNITIONOFLIABILITIESFORENVIRONMENTALREMEDIATIONANDTHEPRESENTATIONOFTHESELIABILITIESINFINANCIALREPORTSAICPA/CICA,2002SEC,2003ITEM103MANDATESTHATCOMPANIESDISCLOSEEITHERPENDINGPROCEEDINGSORTHOSEKNOWNTOBECON
34、TEMPLATEDBYGOVERNMENTALAUTHORITIESRELATEDTOENVIRONMENTALISSUESAGROUP,INCLUDINGENVIRONMENTALORGANIZATIONS,SOCIALLYRESPONSIBLEINVESTORSANDANALYSTS,PUBLICINTEREST,COMMUNITYGROUPS,ANDOVER60COMPANIESINCLUDING13FORTUNE500FIRMSHAVEENDORSEDTHECOALITIONFORENVIRONMENTALLYRESPONSIBLEECONOMICSCERES2002PRINCIPLE
35、SSPECIALLYFORHAVINGATENPOINTCODEOFCONDUCTONENVIRONMENTALLYRESPONSIBLEBEHAVIORCOMPANIESENDORSINGTHESEPRINCIPLESHAVEACCEPTEDTOSUBMITANANNUALREPORTTHATADHERESTOTHECERESREPORTFORMINCLUDINGTHEDETAILINGOFTHEIRPROGRESSTOWARDTHEENVIRONMENTALGOALSEMBODIEDINTHECERESPRINCIPLESCERES,2002TORECEIVEECOMANAGEMENTAN
36、DAUDITSCHEMEEMASREGISTRATION,ANORGANIZATIONMUSTCONDUCTANENVIRONMENTALREVIEW,ESTABLISHANEFFECTIVEENVIRONMENTALMANAGEMENTSYSTEMEMS,CARRYOUTANENVIRONMENTALAUDIT,ANDPREPAREASTATEMENTOFENVIRONMENTALPERFORMANCEOUTLININGITSPROGRESSONPREVIOUSLYESTABLISHEDOBJECTIVES25EAANDISOIN1987,THEINTERNATIONALORGANIZATI
37、ONFORSTANDARDIZATIONIOSISSUEDISO9000,ASTANDARDPRIMARILYCONCERNEDWITHQUALITYMANAGEMENTISO14000ISPRIMARILYCONCERNEDWITHENVIRONMENTALMANAGEMENT,WITHISO14001SPECIFICALLYADDRESSINGENVIRONMENTMANAGEMENTSYSTEMS3、EA/ERANDSUSTAINABLEDEVELOPMENTMOSTGOVERNMENTSARECONCERNEDWITHTHEIRABILITYTOMAINTAINSUSTAINABLED
38、EVELOPMENTWHICHISUSUALLYDEFINEDASTHEDEVELOPMENTTHATMEETSTHENEEDSOFTHEPRESENTGENERATIONWITHOUTCOMPROMISINGTHEABILITYOFFUTUREGENERATIONSMEETINGTHEIROWNNEEDSGIVENTHATSOMERESEARCHERSARGUEDTHATMANYOFTHEIMPLICITANDEXPLICITASSUMPTIONSTHATUNDERLIETHECURRENTECONOMICMODELAREINVALIDWHENJUDGEDAGAINSTOBSERVEDSOC
39、IALANDECOLOGICALREALITYCFREES1988DALYANDCOBB1989PIERCEANDTURNER1990ANDWORSTER1993ANDTHATMANYOFTHEACCOUNTINGCONVENTIONSFORMEASURINGECONOMICGROWTHHAVEREFLECTEDANDCREATEDPERVERSEINCENTIVESTHATINCREASE6THEPACEOFENVIRONMENTALDEGRADATIONBESIDES,GOVERNMENTSHAVETOESTABLISHANINTEGRATEDCOMPREHENSIVEREPORTINGR
40、EQUIREMENTFORNEWLYESTABLISHEDBUSINESSTHATINCLUDESALLTHEASPECTSOFITSNONFINANCIALPERFORMANCEANDEFFECTSOFITSEXTERNALITIESTHEREAREALARGENUMBEROFENVIRONMENTAL,SOCIALANDECONOMICINDICATORSBEINGDEVELOPEDTOASSISTWITHSUSTAINABILITYASSESSMENTSEE,FOREXAMPLE,CRISP,2003DEELSTRAANDBOYD,1998MEGAWARHURST,2002ANDWONG
41、,1995GENERALLYHOWEVER,THESEINDICATORSAREUSUALLYUSEDINISOLATIONTOANALYZETHEPERFORMANCEOFPROJECTS,COMPANIES,SECTORSANDCOUNTRIESASTHEYRELATETOONEOFTHETHREEDIMENSIONSOFSUSTAINABILITYIEENVIRONMENTAL,SOCIALANDECONOMICNOROBUSTMODELTHATHASINTEGRATEDALLTHREEDIMENSIONSINTOASINGLEFRAMEWORKCURRENTLYEXISTSXINGET
42、AL2009THEGLOBALREPORTINGINITIATIVESGRIHAVEIMPROVEDTHEREPORTINGANDTHATTHESUSTAINABILITYREPORTINGGUIDELINESUPDATESGUIDANCEHASBECOMETHEBASISFORREPORTINGSUSTAINABILITYPERFORMANCEBYORGANIZATIONSWORLDWIDEWHILETHEGRIFRAMEWORKHAS,OVERTHEYEARS,BECOMEMUCHMOREDETAILEDREGARDINGTHEPERFORMANCEINDICATORSTHATCOMPAN
43、IESAREURGEDTOMEASUREANDMONITOR,YETTHEISSUEHEREISTHATTHEGRIFRAMEWORKISNOTANOFFICIALLYMANDATED,ANDSOITWILLNOTHELPGOVERNMENTSTODETERMINETHEWHOLEEFFECTSOFTHEOUTCOMESOFTHEMANUFACTURINGBUSINESSES4、LIMITATIONSTOPRESENTRESEARCHANDSUGGESTIONSFORFUTURERESEARCHESTHEAUTHORSWOULDLIKETOPOINTOUTCERTAINLIMITATIONSO
44、FTHERESEARCHANDWELCOMECOMMENTSANDCRITICISMITISHOPEDTHATTHESTUDYWILLSPURFOLLOWUPRESEARCHANDANOPENDISCUSSIONOFTHEISSUESTHERESEARCHPROPOSALWASLIMITEDFIRSTLYBYTHELACKOFHYPOTHETICALCOMPREHENSIVEEXAMPLETOVISUALIZETHEFEASIBILITYOFTHEAPPLICATIONASARESULT,THEREISACONSEQUENTNEEDTODEVELOPMODELSINORDERTOFURTHER
45、INVESTIGATETHERATIONALITYOFTHESTATEDCHARACTERISTICSANDASSUMPTIONSTHERESEARCHALSODIDNTINVESTIGATETHEEXTENTOFAPPLICABILITYOFTHEPROPOSEDFILINGSYSTEM,THEWAYGOVERNMENTSWILLCONTROLANDAUDITTHESUBMITTEDFILINGS,THEEXPECTEDCOSTSFORNEWBUSINESSESTOADHERETOSUCHREGULATION,ANDWHETHERTHEPERCEIVEDBENEFITSFROMTHEREGU
46、LATIONWILLEXCEEDTHEEXPECTEDBUSINESSCOSTSOFFILINGITISFULLYACKNOWLEDGEDTHATTHISISONLYONEWAYOFLOOKINGATMANDATORYENVIRONMENTALREPORTING,ANDWOULD7RECOMMENDTHATFURTHERRESEARCHBEUNDERTAKENUSINGDIFFERENTVIEWS,WITHHYPOTHETICALAPPLICATIONWITHINANDACROSSINDUSTRIESANDPROFESSIONALSECTORSHTTP/WWWAABRICOM/HEBAYMAB
47、DELRAHIM,YOUSEFMABDELRAHIM8译文绿色会计对环境会计/环境报告实施方法的提议1、引言环境会计/环境报告是一门被提议的学科，并且最终融入传统会计程序，其研究主要涉及环境和社会影响、法规以及局限性。安全、环保、经济上可行的能源生产和供应是至关重要的政策应该属于会计和管理上面的问题。学者们提议将环境会计/环境报告应该以公开的、科学的作业、案例研究的形式列入大学的教学大纲，使学生意识到学习中高级会计课程是为了探索现阶段和将来环境会计和环境报告的问题。尽管人们慢慢对综合性大学关于环境问题的会计教育给予关注，但是在一般的印象中，环境会计/环境报告在实际运用中有一定的滞后性。这种滞后
48、有两个原因（1）缺乏了解或不完全了解环境会计和环境报告对环境和社会的影响，（2）必要的会计、审计手段和程序对环境会计和环境报告在实际应用过程中的缺乏贯彻和落实（LIU，2009）。在实施过程中，环境会计/环境报告缺乏适应性主要由三个原因（1）缺乏明确实施环境会计/环境报告的规定和工具；（2）落实责任，将环境会计/环境报告分散实施和运用到立法机构、会计准则的指定、专业组织、政府会计、环境以及社会机构中；（3）企业的财务人员缺乏对企业环境活动信息披露的经验。除此之外，环境会计信息不管是通过独立环境报告进行披露还是通过公司的年度报告进行披露都没有标准格式。关于在会计行业中，环境会计/环境报告缺乏适应
49、性有四个重要的原因（1）该专业没有发挥其最大的潜在领导作用；（2）没有足够的环境会计专业知识；（3）环境报告仍不被认为是纯粹的会计职能；（4）缺乏对大多数的环境问题或环境核查的标准。（DIACONU2009）史蒂芬森的调查（2002）表明，会计教育学家认为他们愿意教那些由于对环境问题认识不足的学生关于环保论的知识特别是在他们的早期研究中。在20世纪80年代，文献主要集中在报告问题上，特别是关注健康、安全和环保（HSE）的报告。埃尔金顿（1998）写道，三重底线是以量度经济繁荣、环境质量和社会公正为基础。目前，世界各国很少对环境会计/环境报告有实质性的要求。此外，最新的、不同的以及多样化的法规和限制即不明确也没有全球性或区域性，因此9环境信息在独立报告或者年度报告中也就没有标准格式。为了搭建环境会计/环境报告在教育方面和其实施之间不一致的桥梁，提出以下几个步骤（1）机构或者社会应该对环境会计/环境报告的形成负责（A）研究和审查现有对环境会计/环境报告大量的科学文献和案例；（B）全球或地区统一的环境会计术语；（C）制定标准化的环境会计/环境报告格式和模板；（D）对教育者、政府管理人员、环境管理人员以及社会工作人员制定起点和方向以适应环境会计/环境报告；（2）建立必要的法定机构来评估企业的环境会计/环境报告；（3）环境整治过程中负债的
