FY02 Annual Report for Environmental Management Sciences Program - Strategic Design and Optimization of Inorganic Sorbents for Cesium, Strontium and Actinides

2002 ◽  
Author(s):  
D T Hobbs
Keyword(s):  
Environmental Management ◽  
Annual Report ◽  
Design And Optimization ◽  
Strategic Design

STRATEGIC ENVIRONMENTAL MANAGEMENT ACCOUNTING: AN EXPLORATORY STUDY OF CURRENT CORPORATE PRACTICE AND STRATEGIC INTENT

2002 ◽  
Vol 04 (02) ◽  
pp. 123-150 ◽  
Author(s):  
DAVID GADENNE ◽  
MONIR ZAMAN
Keyword(s):  
Environmental Management ◽  
Annual Report ◽  
Management Accounting ◽  
Balance Sheet ◽  
Holistic Approach ◽  
Strategic Intent ◽  
Current State ◽  
Management Accountants ◽  
Environmental Management Accounting ◽  
Environmentally Sensitive

This paper investigates the current state of corporate Australia's environmental management accounting practices and environmental management accountants' perceptions of how environmental management accounting information should be accounted for and reported in the annual report of an environmentally sensitive corporation. The results indicate that many Australian companies have not yet developed a holistic approach to environmental costing, and that environmental management accountants believe that environmentally induced costs and expenses should be reported as notes to financial statements, rather than in the profit and loss statement in the corporate annual report. However, results are inconclusive as to whether certain environmentally induced expenditure should be capitalised and amortised separately in the balance sheet, while there is some support for environmentally induced end-of-pipe and integrated technologies being recognised separately as assets in the balance sheet.

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