1、外文文献翻译译文一、外文原文原文ENVIRONMENTALMANAGEMENTACCOUNTINGINEUROPECURRENTPRACTICEANDFUTUREPOTENTIALABSTRACTTHISPAPERREPORTSANDANALYSESTHERESULTSOFATRANSEUROPEANPROJECTTOINVESTIGATETHEPRESENTANDPOTENTIALFUTURELINKSBETWEENTHEENVIRONMENTALMANAGEMENTANDMANAGEMENTACCOUNTINGFUNCTIONSOFACOMPANYORBUSINESSATAXONOMYOF
2、FOURBROADBUTDISTINCTAPPROACHESTOENVIRONMENTALACCOUNTINGISIDENTIFIEDFROMTHELITERATUREEXTERNALFINANCIALREPORTINGSOCIALACCOUNTABILITYREPORTINGENERGYANDMATERIALSACCOUNTINGANDENVIRONMENTALMANAGEMENTACCOUNTINGTHISPROJECTFOCUSESONTHELATTERTHEGENERATION,ANALYSISANDUSEOFFINANCIALANDRELATEDNONFINANCIALINFORMA
3、TION,INORDERTOSUPPORTMANAGEMENTWITHINACOMPANYORBUSINESS,ININTEGRATINGCORPORATEENVIRONMENTALANDECONOMICPOLICIESANDBUILDINGSUSTAINABLEBUSINESSTHERESEARCHINVOLVEDINTERVIEWSWITHACCOUNTANTSANDENVIRONMENTALMANAGERSATEIGHTYFOURCOMPANIESINGERMANY,ITALY,THENETHERLANDSANDTHEUK,ANDDETAILEDCASESTUDIESOFFIFTEENC
4、OMPANIESINTHOSEFOURCOUNTRIESTHEPAPERSUMMARIZESTHEFINDINGSOFTHERESEARCHANDTHEIRIMPLICATIONSFORFOURCOREHYPOTHESES,GOESONTODISCUSSINTERNATIONALDIFFERENCES,ANDCONCLUDESBYREVIEWINGTHEIMPLICATIONSOFTHERESULTSFORLIKELYFUTUREDEVELOPMENTS1APPROACHESTOBUSINESSLEVELENVIRONMENTALACCOUNTINGTHEACADEMICANDPRACTITI
5、ONERLITERATUREONENVIRONMENTALACCOUNTINGATTHELEVELOFTHEINDIVIDUALCOMPANYORBUSINESSSPANSSEVERALDIFFERENTAPPROACHES,ANDTHETERMENVIRONMENTALACCOUNTINGISITSELFUSEDLOOSELYANDAMBIGUOUSLYINORDERTOPOSITIONASPECIFICPROJECTWITHINTHELITERATURE,ANDDEFINEATLEASTBROADBOUNDARIESWITHINWHICHEMPIRICALWORKCANBECARRIEDO
6、UT,SOMETAXONOMYISNEEDEDTHEDIFFERENTAPPROACHESTOENVIRONMENTALACCOUNTINGAREMOSTDIRECTLYDISTINGUISHEDINTERMSOFTHEIRDIFFERINGEMPHASESON,FIRST,THECONTENTOFTHEACTIVITYTHEBALANCEBETWEENFINANCIALANDNONFINANCIALDATAAND,SECOND,THEPRIMARYPURPOSE,INPARTICULARTHEWELLESTABLISHEDACCOUNTINGDISTINCTIONBETWEENPRIMARY
7、TARGETAUDIENCESHOWFARTHEPRINCIPALOBJECTIVEISINTERNALDECISIONSUPPORTFORMANAGEMENT,OREXTERNALREPORTINGTHENEEDFORSUCHASTRUCTURETOBEDEFINEDATTHEOUTSETTOGUIDERESEARCHISINDICATEDBYTHELACKOFCONSENSUSINTHELITERATUREONTERMINOLOGYANDDEFINITIONSFOREXAMPLE,ONWHATSHOULDBEENCOMPASSEDWITHINTHEDEFINITIONOFMANAGEMEN
8、TACCOUNTINGTHEOFFICIALDEFINITIONOFTHEUKSCHARTEREDINSTITUTEOFMANAGEMENTACCOUNTANTS,FOREXAMPLE,CLAIMSTHAT,ASWELLASREPORTINGINTERNALLYTOMANAGEMENTWITHINANENTITY,MANAGEMENTACCOUNTINGALSOCOMPRISESTHEPREPARATIONOFFINANCIALREPORTSFORNONMANAGEMENTGROUPSSUCHASSHAREHOLDERSCIMA,1996WHEREASSOMESTANDARDTEXTSDRUR
9、Y,1996RESTRICTITSSCOPETOPROVIDINGINFORMATIONONLYTOPEOPLEWITHINTHEORGANISATIONTHECIMADEFINITIONALSOREFERSTOINFORMATIONUSEDBYMANAGEMENTTOPLAN,EVALUATEANDCONTROLANDASSUREAPPROPRIATEUSEOFANDACCOUNTABILITYFORITSRESOURCESIMPLICITLYINCLUDINGNONFINANCIALASWELLASSTRICTLYFINANCIALMEASURESANDPERFORMANCEINDICAT
10、ORSFEWWOULDDENYTHATANORGANIZATIONSFINANCIALPERFORMANCEISLIKELYTOBEDEPENDENTONITSPERFORMANCEINOPERATIONALANDSTRATEGICAREASWHICHCANBESTBEMEASUREDBYNONFINANCIALINDICATORS,BUTSOMENONACCOUNTANTSWOULDCHALLENGEADEFINITIONWHICHCANSOMETIMESBEPERCEIVEDASANATTEMPTEDASSERTIONOFPROFESSIONALOWNERSHIPTHISISPARTICU
11、LARLYRELEVANTINENVIRONMENTALACCOUNTINGANDPERFORMANCEMEASUREMENT,WHEREMUCHOFTHEPROCESSOFDATACAPTUREANDINFORMATIONGENERATIONIS,INPRACTICE,MANAGEDBYGRADUATESOFNATURALSCIENCEDISCIPLINESWHICHWOULDTHEMSELVESCLAIMALONGPEDIGREEOFMEASUREMENTEXPERTISEBOUNDARIESBETWEENSUBSETSOFENVIRONMENTALACCOUNTINGAREDEFINAB
12、LEONLYBROADLY,ANDITWOULDBECOUNTERPRODUCTIVETOATTEMPTTOAPPLYTHESERIGIDLYTHESTRUCTUREREFLECTEDINFIGURE1WASADOPTEDBYTHEMEMBERSOFTHEPROJECTTOBEUSEDASAPRAGMATICFRAMEWORKTOGUIDETHEEMPIRICALRESEARCHANDREGULARFREQUENTDEBATESBETWEENMEMBERSASTHEPROJECTPROCEEDED,OVERWHICHBUSINESSACTIVITIESCOULDMOSTUSEFULLYBECL
13、ASSIFIEDASELEMENTSOFENVIRONMENTALMANAGEMENTACCOUNTING,WEREACONTINUINGDEMONSTRATIONOFTHENEEDTOSEEITASSUCHFIGURE1DISTINGUISHESFOURBROADAPPROACHESTOENVIRONMENTALACCOUNTINGATTHELEVELOFTHEINDIVIDUALCOMPANYORBUSINESSEXTERNALFINANCIALREPORTINGSOCIALACCOUNTABILITYREPORTINGENERGYANDMATERIALSACCOUNTINGANDENVI
14、RONMENTALMANAGEMENTACCOUNTINGEXTERNALFINANEIALREPORTINGTHEENVIRONMENTRELATEDASPECTOFTHISISCONCERNEDWITHASSESSINGTHEFINANCIALEFFECTSRETURNSANDRISKSOFENVIRONMENTALFACTORSONCOMPANIES,INORDERTOINFORMINVESTORS,LENDERSANDOTHERFINANCIALSTAKEHOLDERS,ASDISTINCTFROMREPORTINGONENVIRONMENTALPERFORMANCEFORITSOWN
15、SAKEENVIRONMENTDRIVENFINANCIALRISKSCANBECONSIDERABLEFOREXAMPLE,LIABILITIESASSOCIATEDWITHANEEDTOCLEANUPCONTAMINATEDLANDITHASBEENESTIMATEDTHATAMERICANINDUSTRYMAYBEUNDERPROVIDEDFORSUPERFUNDRELATEDCLEANUPLIABILITIESBYUPTOATRILLIONDOLLARSSCHOEMAKERANDSCHOEMAKER,1995THESCALEOFENVIRONMENTDRIVENLIABILITIESI
16、SLESSINTHEUKANDOTHEREUROPEANCOUNTRIESBECAUSEOFDIFFERINGLEGISLATIVEANDREGULATORYREGIMES,BUTCANBESIGNIFICANTFORSOMEINDIVIDUALCOMPANIESANDMAYBECOMEMORESOASENVIRONMENTALLEGISLATIONBECOMESMORERIGOROUSFINANCIALREGULATORSSUCHASTHESECURITIESANDEXCHANGECOMMISSIONANDTHEACCOUNTANCYPROFESSIONONBOTHSIDESOFTHEATL
17、ANTICHAVEBEENCONCERNEDTOENSURETHATCURRENTFINANCIALREPORTINGSTANDARDSAREADEQUATETOCAPTURETHEFULLSCALEOFPOTENTIALENVIRONMENTALLIABILITIESFEE,1996,THOUGHANARGUMENTHASBEENMADETHATTHECURRENTSTANDARDSTHEMSELVESAREADEQUATEPROVIDEDTHATTHEYAREPROPERLYFOLLOWEDANDENFORCEDICAEW,1996RESEARCHINTOTHEATTITUDESOFTHE
18、FINANCIALAUDITINGPROFESSIONREPORTSSIMILARFINDINGSTHATALTHOUGHTHEREISAHIGHLEVELOFAWARENESSOFTHEIMPORTANCEOFENVIRONMENTALISSUES,ATLEASTAMONGSTLARGERAUDITFIRMS,THEREISAGENERALLACKOFSUPPORTFORREGULATIONANDMANDATORYPROFESSIONALGUIDANCECOLLISON,1996COLLISONETAL,1996COLLISONANDGRAY,1997SOCIALACCOUNTABILITY
19、REPORTINGMUCHOFTHEINTERESTSHOWNBYACADEMIA,PARTICULARLYINTHEUK,CANBESEENASANEXTENSIONOFTHESOCIALACCOUNTINGMOVEMENTWHICHFLOURISHEDBRIEFLYINTHE1970STHISAIMEDTOBROADENTHESCOPEOFACCOUNTINGFROMITSTRADITIONALANDLEGALLYDEFINEDCONCENTRATIONONFINANCIALSTAKEHOLDERS,TOABROADERACCOUNTABILITYTOEXTERNALSTAKEHOLDER
20、SGENERALLYANDTOSOCIETYASAWHOLEGRAYETAL,1993,1996,1997ALTHOUGHTHOSEINITIATIVESFAILEDTOPERSIST,THESOCIALACCOUNTINGAPPROACHHASINFLUENCEDDEBATEANDPRACTICEINENVIRONMENTALREPORTINGEXTERNALLYINTHEUK,FOREXAMPLE,ITSPROPONENTSHAVEBEENCENTRALTOTHEDEVELOPMENTOFTHEASSOCIATIONOFCHARTEREDCERTIFIEDACCOUNTANTSENVIRO
21、NMENTALREPORTINGAWARDSSCHEMEOWENETAL,1997ANECDOTALEVIDENCEBASEDONFEEDBACKFROMENVIRONMENTALMANAGERSSUGGESTSTHATTHISISHIGHLYREGARDEDININDUSTRYANDISAVALUABLESUPPORTFORTHEMINCONVINCINGSCEPTICALSENIORMANAGEMENTSOFTHEVALUEOFEXTERNALDISCLOSURE,ANDTHATITHASBEENINSTRUMENTALINENCOURAGINGIMPROVEMENTSANDINNOVAT
22、IONSINTHESTANDALONEVOLUNTARYPUBLISHEDCORPORATEENVIRONMENTALREPORTSWHICHARETHEMOSTVISIBLEINDICATOROFCORPORATEACCOUNTABILITYTOEXTERNALSTAKEHOLDERSOWEN,1992GRAYETAL1993ANDOTHERSHAVEPOINTEDOUTTHATACCOUNTANTSANDTHEACCOUNTINGPROFESSIONHAVEMUCHTOCONTRIBUTEINTHISRESPECTSPECIFICALLY,THEIREXPERIENCECOULDBEVAL
23、UABLEINTHEGENERATION,COLLECTIONANDANALYSISOFDATAONRESOURCESCONSUMEDANDOTHERASPECTSOFPERFORMANCE,MUCHOFWHICHWILLBEHELDWITHINACCOUNTINGRECORDSANDSYSTEMSVERIFICATIONOFDATACOLLECTIONANDANALYSISMETHODSANDTHEREPORTINGANDCOMMUNICATIONOFQUANTITATIVEDATAENERGYANDMATERIALSACCOUNTINGMANYENVIRONMENTALIMPACTSARE
24、RELATEDTOFLOWSOFPHYSICALSUBSTANCESFUELS,MATERIALS,WATER,GASES,ETCHENCE,THISISTHEBASICDATAUSEDFORLIFECYCLEASSESSMENTLCASOMEEXPERTSTHEREFOREADVOCATETHAT,IFMANAGEMENTACCOUNTINGISTOTAKEENVIRONMENTSERIOUSLY,THETRACKINGANDANALYSISOFTHISNONFINANCIALINFORMATIONSHOULDBECOMEASIMPORTANTASTHETRACKINGANDANALYSIN
25、GOFFINANCIALINFORMATIONBIRKIN,1997AFTHISCANALSOBESEENASALOGICALRESPONSETOTHEARGUMENTSFORGREATERUSEOFNONFINANCIALINFORMATIONINDECISIONMAKINGANDPERFORMANCEMEASUREMENTWHICHHAVEBEENMADEBYKAPLANANDNORTON1996,THOUGHTHISCANAGAINRAISEPOTENTIALQUESTIONSOVERTHEMOSTAPPROPRIATEPROFESSIONALOWNERSHIPOFNONFINANCIA
26、LPERFORMANCEMEASUREMENTINDICATORSONEPARTICULARACTIVITYINTHISAREAWITHCLEARRELEVANCEFORMANAGEMENTACCOUNTINGISECOBALANCING,SINCEBOTHOFFERAFRAMEWORKINWHICHANHOLISTICOVERVIEWOFABUSINESSASAWHOLECANBEBROKENDOWNINTOSUFFICIENTDETAILTOBEMANAGEDANDCONTROLLEDOPERATIONALLYBECKSMANN,1996JASCH,1999RAUBERGERANDWAGN
27、ER,1999MUELLERWENK,ASWISSENGINEER,ISGENERALLYRECOGNIZEDASTHEORIGINATOROFECOBALANCINGINTHE1970SMUELLERWENK,1978,ANDITHASSUBSEQUENTLYBEENWIDELYIMPLEMENTEDASANINTEGRALPARTOFCORPORATEENVIRONMENTALMANAGEMENTINGERMANY,AUSTRIAANDSWITZERLANDHOWEVER,ITISUSUALLYPERCEIVEDASANENGINEERINGMANAGEMENTPROCESS,ORGANI
28、ZATIONALLYLOCATEDWITHINPRODUCTIONFUNCTIONS,RATHERTHANASANACCOUNTINGPROCESS,PERHAPSREFLECTINGDEEPERDIFFERENCESBETWEENGERMANICANDOTHERPARTICULARLYANGLOSAXONMANAGEMENTCULTURESENVIRONMENTALMANAGEMENTACCOUNTINGASENVIRONMENTALMANAGEMENTINBUSINESSHASEVOLVED,INTERESTHASGROWNINDEVELOPINGABETTERUNDERSTANDINGO
29、FENVIRONMENTRELATEDFINANCIALCOSTSANDBENEFITSASANINPUTTOCONVENTIONALMANAGEMENTACCOUNTINGTHEMAINSTIMULUSISGROWINGEVIDENCEOFTHEEFFECTTHATENVIRONMENTALFACTORSCANHAVEONTHEPROFITABILITYANDFINANCIALPOSITIONOFABUSINESSCAIRNCROSS,1995SCHMIDHEINYANDZORRAQUIN,1996DESIMONEANDPOPOFT,1997,ANDTHEPROBABILITYTHATTHE
30、SEEFFECTSWILLINCREASEINFUTURETHROUGHBOTHPUBLICPOLICYANDMARKETFORCESSOMEMANIFESTATIONSOFTHISINCLUDEHIGHANDINCREASINGLEVELSOFCAPITALANDOPERATINGEXPENSESFORPOLLUTIONCONTROLEQUIPMENTASLEGISLATEDSTANDARDSAREINCREASEDADDITIONALCOSTSINCURREDASARESULTOFPUBLICCONCERNOVERENVIRONMENTALISSUES,FOREXAMPLESHELLSDI
31、SPOSALOFTHEBRENTSPAROILSTORAGEPLATFORMATAMUCHHIGHERCOSTTHANHADBEENORIGINALLYANTICIPATEDANDTHEINTRODUCTIONINANUMBEROFCOUNTRIESOFECOTAXESANDOTHERINCENTIVEBASEDFORMSOFREGULATIONSEVERALCOMPANYINITIATIVESHAVEDEMONSTRATEDTHEEXTENTOFENVIRONMENTRELATEDCOSTS,ANDOPPORTUNITIESTOCONTROLANDMINIMIZETHESETHROUGHAP
32、PROPRIATEMANAGEMENTACTIONBAXTERINTERNATIONALS1996CORPORATEENVIRONMENTALFINANCIALSTATEMENTDEMONSTRATEDTHAT,EVENWHENCOSTSWEREMATCHEDAGAINSTONLYTHOSEBENEFITSREALIZEDINTHECURRENTYEAR,ITSENVIRONMENTALPROGRAMMESALMOSTBROKEEVEN234MILLIONOFBENEFITSCOMPAREDTOS276MILLIONOFCOSTSWHILSTTHEREWEREAFURTHER512MILLIO
33、NOFBENEFITSREALIZEDIN1996FROMCOSTSAVOIDEDASARESULTOFPREVIOUSYEARSINITIATIVESBENNETTANDJAMES,1998CTHEGREENLEDGERSSTUDYBYTHEWORLDRESOURCESINSTITUTEALSOFOUNDTHAT,BYTHEIRDEFINITION,ENVIRONMENTALCOSTSCOMPRISEDALMOST22OFNONFEEDSTOCKOPERATINGCOSTSATAMOCOSYORKTOWNREFINERYAND19OFTHEMANUFACTURINGCOSTSOFADUPON
34、TAGRICULTURALPESTICIDEDITZETAL,1995SIMILARFINDINGSHAVEBEENREPORTEDINSEVERALEUROPEANPROJECTS,PARTICULARLYINTHENETHERLANDSDIELEMANETAL,1991WOLTERSANDBOUMAN,1995ANDTHEUKJOHNSTON,1994INTHEUSA,THEENVIRONMENTALPROTECTIONAGENCYSENVIRONMENTALACCOUNTINGPROJECTHASCOLLABORATEDWITHORGANIZATIONSSUCHASTHETELLUSIN
35、STITUTETOSUMMARIZEDEFINITIONSTODEVELOPAMODELFORCONSIDERINGENVIRONMENTININVESTMENTDECISIONSTOTALCOSTASSESSMENT,ORTCAANDTODEVELOPRESEARCHINTOTRENDSANDPRACTICESININDUSTRYINBOTHSPECIFICINDUSTRYSECTORSSUCHASCHEMICALSANDELECTROPLATING,ANDININDIVIDUALCOMPANIESSUCHASATBENNETTANDJAMES,1998BTHISISSUPPORTEDBYA
36、CADEMICANDAPPLIEDRESEARCHSUCHASASURVEYOFPRACTICEBYEPSTEIN1996,SUPPORTEDBYTHEUSAINSTITUTEOFMANAGEMENTACCOUNTANTSTHEWORKOFBAILEYANDSOYKA1996ANDTHEGREENLEDGERSSTUDYDITZETAL,1995TUPPEN1996HASALSOANALYSEDTHEUSASITUATIONFROMAEUROPEANPERSPECTIVE,ASPARTOFASTUDYTOIDENTIFYPOSSIBLEENVIRONMENTALMANAGEMENTACCOUN
37、TINGINITIATIVESWHICHBRITISHANDOTHEREUROPEANCOMPANIESCOULDCONSIDERADOPTINGALTHOUGHEMPIRICALWORKINEUROPEWOULDAPPEARTOBELESSDEVELOPEDTHANINTHEUS,THEREISAGROWINGLITERATURESCHALTEGGERETAL1996HAVEPROVIDEDANOVERVIEWOFTHEFIELDFROMAEUROPEANPERSPECTIVE,ANDMUCHOFTHEPRACTICALWORKINEUROPEHASBEENINTHENETHERLANDS,
38、DRIVENBYTHATCOUNTRYSADVANCEDENVIRONMENTALPOLICIESANDITSMOVETOWARDSINCENTIVEBASEDREGULATIONBRAAKHUISETAL,1995WOLTERSANDBOUMAN,1995BOUMA,1998THEREHASALSOBEENWORKONTHEDEVELOPMENTOFTYPOLOGIESOFCOSTSANDBENEFITSASANOUTCOMEOFANUMBEROFWASTEMINIMIZATIONSCHEMESINTHEUKJOHNSTON,1994BUSINESSINTHEENVIRONMENTANDEN
39、VIRONMENTAGENCY,1996FINALLY,BENNETTANDJAMES1998B,1999HAVECOLLECTEDARTICLESREFLECTINGTHECURRENTSTATEOFTHEARTFROMBOTHEUROPEANDTHEUSAENVIRONMENTALMANAGEMENTACCOUNTINGCANALSOINVOLVEGOINGBEYONDTHECONVENTIONALAIMSOFMANAGEMENTACCOUNTINGACENTRALOBJECTIVEISTOBEASIGNIFICANTDRIVEROFACTIONTHROUGHDEMONSTRATINGTH
40、ELONGTERMFINANCIALIMPLICATIONSOFSUSTAINABILITYANDCREATINGAVISIONOFHOWTHISCANBEACHIEVEDINTHISRESPECT,ITHASWHATMCAULEYETAL1997HAVETERMEDANARRATIVEROLEOFMAKINGSENSEOFACOMPLEXWORLD,ASWELLASALOGICOSCIENTIFICROLEOFDEVELOPINGANACCURATEREPRESENTATIONOFREALITYSOURCEMATTEOBARTOLOMEO，MARTINBENNETT，JANJAAPBOUMA
41、，PETERHEYDKAMP，PETERJAMES，TEUNWOLTERSTHEEUROPEANACCOUNTINGREVIEW，2000，93152翻译文章译文欧洲的环境管理会计应用现状和发展潜力摘要这篇论文报告并分析了一个跨欧洲项目的成果，这个项目探讨了环境管理和企业管理会计职能在目前和未来潜在的联系。有四种广泛而不同的从各类文献中来的对环境会计定义的分类外部财务报告，社会责任报告，能源和材料的核算，环境管理会计。这个项目的重点是促使环境管理会计的生成，分析和使用财务信息和非财务信息，以支持一个公司的管理，建立公司的环境和经济政策，建立可持续的业务。这项研究的受访者包括在德国，意大利，荷兰
42、和英国的公司的会计师，并在这四个国家的15家公司进行了详细的有关环境管理个案研究。本文总结了现有的成果和四个核心假说的影响，接着讨论国际分歧，通过审查对未来可能发展的结果的影响得出结论。企业环境会计的方法有关于环境会计的学术文献和应用情况在不同规模的公司采取多种不同的方法，再加上“环境会计”定义的广泛和模糊，为了放对这个特点项目在学术文献中的位置，并且对需要有着广泛经验的工作定义其边界，有些分类是必要的。对不同环境核算方法最直接的是区分是那些有着不同的侧重点的条款。第一，活动内容平衡财务与非财务数据；第二，主要目的，特别是行之有效的会计和主要目标的差距客观原则是在内部或外部报告为管理决策寻找支
43、持。当初需要对这种结构定义的研究指导表明缺乏一致的意见关于在学术上的术语和定义的达成。例如，关于管理会计的定义所涵盖的范围，英国特许的关于管理会计的官方定义。例如，声称报告全部内在管理内容，“管理会计还包括对非管理集团财务报告的编制工作，如股东”（CIMA，1996），而有些标准文本限制提供信息的范围，只对组织内的成员提供。CIMA的定义也指出“管理部门运用信息去计划，评估和控制企业运作并保证恰当地使用其资源和问责制”，暗示包括非金融类的严格的财政措施以及业绩指标。很少有人会否认，一个企业的好的财务业绩很是由于其良好的业务和战略，而不是由非财务指标的相关表现来衡量，但一些非会计师可能会挑战一个
44、有时被看作是专业人士所做定义。这一点尤其体现在环境会计和绩效评估中，数据采集和处理信息产生的地方，在实践中，自然学科的毕业生依据自己所学的专业原则管理企业。环境会计小分点之间的边界只大致可定义，试图应用这些硬性的规则只会产生反效果。该结构反映在图1中，由会员国的项目作为一个务实的框架，以指导实证研究和作为项目，使成员之间能经常进行定期讨论使用，以上的商业活动可以最有效地被列为环境管理会计要素，这是一个需要看到的持续的示范。图一区分了关于环境会计的四种核算方法，针对不同规模的各种公司，包括广泛的外部财务报告，社会责任报告，能源和材料的核算，环境管理会计。外部财务报告这种外部财务报告与环境有关的方
45、面是涉及对公司的财务影响的环境因素（收益和风险）的评估，为了使投资者，债权人和其他金融利益相关者了解，从自身的利益的需要出发对环保工作进行报告。由于环境驱动的金融风险可能会是相当大的，例如，相关负债关于需要清理被污染土地方面。据估计，美国的行业可能需要提供相关清理债务一万亿美元（梅克和梅克，1995年）。由于环境驱动的负债在其他地区的规模要少于在英国和有不同法律和监管制度的欧洲国家，但对个别公司有重大意义，也可能会使环境立法变得更加严格。金融监管机构，例如证券交易委员会和大西洋两岸的专业会计机构，这些机构关注能确保目前状况的财务报告准则，足以全面发展潜在的环境责任（费，1996年），虽然争论目
46、前已经取得了只要他们自己遵守和正确执行的标准（ICAEW，1996）。以财务审计专业的态度进行研究，报告类似的结果虽然认识到环境问题的重要性，其中至少包括高层次的大会计师事务所，但是缺乏一个强制性的调控和专业指导的支持（科里森，1996，科里森等，1996；科里森和灰，1997）。社会责任报告学术界显示出极大的兴趣，尤其在英国，更被看作是社会会计运动蓬勃发展的地方，短暂延伸了20世纪70年代的状况。这项规定旨在扩大传统的和有法律规定的关于集中财务利益相关者会计范围，为了更广泛的建立外部利益相关者和整个社会的普遍文责制灰等，1993，1996，1997）。虽然这些举措未能坚持下去，社会会计方法影
47、响了辩论和实践的外部环境报告。在英国，举例来说，这些举措的支持者被英国特许公认会计师协会在环保报告中奖励，这个环保报告是鼓励企业进行环保计划发展（欧文等人，1997）。环境管理人员的证据反馈表明这是由于对行业的高度重视和对让人怀疑的对外披露的大力支持，是企业的高级管理人员信服，而且它一直鼓励独立的企业自愿公布企业最明显的指标，从而反映其责任（欧文，1992）起着对外部利益相关者的环境报告的改进和创新作用。灰等（1993）和其他人指出，会计师和会计界的很多人在这方面作出过贡献；具体说来，他们的经验在生产，收集和对资源消耗和性能等方面的数据分析是很有价值的，其中大部分包括在会计记录和系统内，核查数
48、据的收集和分析方法，以及对大量数据的报告和交流。能源和材料会计许多环境影响关系到物质本身的流动（燃料，原材料，水，气体等），因此，这是生命周期评估（LCA）所使用的基本数据。一些专家主张，如果管理会计采取的是真实的环境，跟踪调查和对非财务信息的分析应成为重要的金融信息分析体系（伯金，1997）。对更多地使用非财务信息进行对企业的决策和绩效评估的争论也可以看作是一个合乎逻辑的反应，这是由卡普兰和诺顿（1996）提出的论点，虽然这可能再次提高了潜在的关于最适当的非财务绩效衡量指标问题。在这个领域一个特别的方面是与管理会计明显相关的生态的平衡问题，因为都提供了一个全面的概述，其中一个业务可以作为一个
49、整体分为细节上的管理和控制的运作框架。米勒，温克，瑞士的工程师，普遍认为是20世纪70年代的生态平衡的创始人（穆勒，温克，1978），这个理论随后在德国、奥地利和瑞士这些国家被作为企业环境管理广泛实施。但是，它通常被视为一个工程管理过程中，生产组织上的功能，而不是作为一个会计处理，这也许反映出德国和其他（尤其是格鲁撒克逊）管理文化之间更深层次的差异。正如企业的环境管理的演变，利润慢慢发展成为与环境有关的财务费用并作为对传统的管理会计投入效益更好的理解。环境因素变成企业的盈利能力和财务状况的一个重要影响因（凯恩克罗斯，1995；斯密德亨尼，1996；德西蒙，1997），这些影响的可能性将在今后通过增加公共的政策和市场力量增加。这其中的一些表现包括提高和增加资金和经营费用，提高污染控制设备水平的标准，增加立法；增加了额外费用，是由于公众对环境问题的关注而产生的结果，例如，壳牌公司原先预期出售的北海布伦特原油晶石需要更大的成本相比原先的存储平台，以及介绍在一些国家的税收和其他奖励为基础的规则。一些公司已经展示了环境成本和机会，以控制和减少这些适当的管理行动。巴克斯特国际公司1996年的财务报表表明企业的环保情况，即使费用只针对那些在本年度实现的效益，其环境方案几乎让人大跌眼镜（与2340万美元的收益相比，成本27
