HOW MUCH WOULD ENVIRONMENTAL ISSUES COST? THE INTERNALIZATION OF ENVIRONMENTAL COSTS IN THE EUROPEAN TRANSPORT INDUSTRY

2015 ◽  
Vol 14 (9) ◽  
pp. 2149-2162 ◽  
Author(s):  
Vera Ferron-Vilchez ◽  
Jose Manuel de la Torre-Ruiz ◽  
Natalia Ortiz-de Mandojana
Keyword(s):  
Environmental Issues ◽  
Environmental Costs ◽  
Transport Industry

Environmental effects of intensive systems of animal production on the lowlands

1996 ◽  
Vol 1996 ◽  
pp. 27-27
Author(s):  
D Atkinson ◽  
C A Watson
Keyword(s):  
Environmental Effects ◽  
Farming Systems ◽  
Environmental Issues ◽  
Animal Production ◽  
Environmental Costs ◽  
Agricultural Industry ◽  
The Public ◽  
Group Report ◽  
The Uk ◽  
Animal Production System

The financial contribution made by Government to the agricultural industry results in the views of the general public on farming practices being of major importance. Environmental issues remain high upon the public agenda and have recently been re-emphasised by two Government publications “People Prosperity and Partnership” and Biodiversity: The UK Steering Group Report”. It remains important therefore that the design of any animal production system should take account of environmental effects and seek to achieve an acceptable balance between financial returns and environmental costs. The development of such a strategy requires information on: - the main environmental characteristics which are influenced by animal production - the extent to which environmental impact might be modified by change in fanning practice - the probable changes in farming systems over the foreseeable future which are likely to influence the environment. Assessments of these factors will require information at both detailed and systems level. These issues are discussed using information from a number of systems trials.

scholarly journals Environmental costs and its role in improving the quality of financial reporting

2019 ◽  
Vol 8 (5) ◽  
pp. 194-211
Author(s):  
Ali Altug Bicer ◽  
Eman Ali El.Darewi
Keyword(s):  
Decision Making ◽  
Financial Reporting ◽  
Significant Relationship ◽  
Environmental Issues ◽  
Environmental Costs ◽  
Financial Reports ◽  
Oil Companies ◽  
Measurement Models

This study aims to show the importance of environmental costs, and the role of these costs to improve the quality of financial reporting in Libyan oil companies and offering the suggestions to develop it. To achieve the objectives of the study, the researchers developed a questionnaire contains (35) questions, distributed to (100) of the officials of the financial departments, auditing, and costs and the parties concerned with the preparation of financial reports, collected and used in the analysis, a one-sample T-test was used. It seems to the researchers that there was the presence of environmental awareness and the company's strategy towards environmental issues, the study also showed there are obstacles that limit the application of measurement and disclosure of environmental costs. Moreover, it seems to the researchers that the measurement models for environmental costs increase the company's commitment to environmental responsibilities. The results of the study also showed the presence of a statistically significant relationship between environmental costs and the increase in the quality of the financial reports. Finally, there was a statistically significant relationship between environmental costs and decision making. The study suggested some recommendations to develop the application of accounting for environmental costs and disclosure to provide appropriate information to rationalize and take decisions in the oil companies in Libya, as well as the need for companies to protect the environment and provide funding and support to preserve the environment.

scholarly journals Complejidad ambiental en el Bajío mexicano: implicaciones del proyecto civilizatorio vinculado al crecimiento económico

2016 ◽  
Vol 29 (68) ◽  
Author(s):  
Daniel Tagle Zamora ◽  
Alex Ricardo Caldera Ortega ◽  
Juan Antonio Rodríguez González
Keyword(s):  
Human Development ◽  
Environmental Issues ◽  
Environmental Policies ◽  
Common Interest ◽  
Environmental Crisis ◽  
Environmental Costs ◽  
Environmental Complexity ◽  
The Public ◽  
Environmental Deterioration ◽  
The Common

Resumen: el objetivo de este artículo es visibilizar las contradicciones ambientales de la lógica del crecimiento económico adoptada en el Bajío guanajuatense, en el marco de la economía ecológica, que  muestra la inviabilidad socioambiental de las políticas públicas en Guanajuato. El índice del desarrollo humano municipal, la compilación de informes ambientales del estado, los talleres con actores clave, así como la retroalimentación con pares académicos, expertos en la temática ambiental, reflejan el contraste ambiental del modelo de desarrollo que impera y opera de manera normalizada en esta región. Es notoria la desarticulación deliberada entre las políticas económica y ambiental, que favorece a la primera gracias a la permisibilidad de la segunda, lo que se traduce en la trasferencia de los costos socioambientales del sector privado al público, y apoya la lógica de la acumulación frente al interés común. Esto a través de la contaminación y la sobreexplotación de los cuerpos de agua, la contaminación atmosférica, el extractivismo, la sobregeneración de residuos sólidos, la pérdida de calidad de los suelos que, entre otros, son algunos elementos que tensionan la capacidad de resiliencia social y ambiental de esta zona. Esta visibilización de la crisis ambiental refleja la pertinencia de incorporar un enfoque analítico capaz de abordar una crisis multidimensional, y comprender que ésta se encuentra en la parte ilógica de la lógica del crecimiento económico.Palabras clave: economía ecológica; deterioro ambiental; desarrollo económico; desarrollo humano; política ambiental; Bajío guanajuatense. Environmental complexity in Guanajuato’s Bajio: implications of the civilizing project linked to economic growthAbstract: this article’s objective is to make the environmental contradictions of the logic of economic growth evident, which was adopted in Guanajuato’s Bajio, in the context of the ecological economy, which show the socio-environmental non-viability of public policies in Guanajuato. The municipal human development index, the state’s compilation of environmental reports, the workshops with key actors, as well as the feedback with academic peers, experts on environmental issues, reflect the environmental contrast of the development model which prevails and operate in a standardized way in this region. It is evident the deliberate disarticulation between economic and environmental policies, which is favorable to the first thanks to the second’s permissibility. This results in the transfer of the environmental costs from the private sector to the public one, and support for the logic of accumulation against the common interest. Pollution and overexploitation of water bodies, atmospheric pollution, extractivism, overgeneration of solid waste, the loss of soil quality are, among others, some elements that put a strain on the capacity for social and environmental resilience in this area. This visibilization of environmental crisis reflects the relevance of incorporating an analytical approach able to deal with a multidimensional crisis and understand that it stands on the illogical part of the logic of economic growth.Key words: environmental economy; environmental deterioration; economic development; human development; environmental policy; Guanajuato’s Bajio.

scholarly journals The Importance of the Sustainability of Environmental Accounting

2015 ◽  
Vol 4 (2) ◽  
pp. 6
Author(s):  
Habib Akdoğan ◽  
Ela Hicyorulmaz
Keyword(s):  
Global Warming ◽  
Natural Disasters ◽  
Control Systems ◽  
Environmental Issues ◽  
Environmental Accounting ◽  
Environmental Costs ◽  
Rapid Population Growth ◽  
Man And Nature ◽  
International Regulations ◽  
Cement Factories

: Rapid population growth, industrialization, unplanned urbanization, global warming, tourism activities and natural disasters have resulted in environmental issues that have reached global dimensions and started to threaten the life of creatures. For the permanent protection of ecological balance and sustainability, massive national and international regulations are needed. Threatening the life of creatures has not been considered in the system consisting of the establishment of equilibrium between man and nature as required. At this point businesses have important responsibilities. Businesses, for example, in order to prevent environmental pollution waste control systems, filtration systems, recycling methods  etc. endured environmental costs in a variety of ways, as these costs are incurred also causes more businesses to see the value of protecting the environment. The result of the activities of environmental impacts of enterprises can be considered, to be taken in the preparation of the necessary data to guide decisions, contacts and presentation of the stages of the environmental accounting system.In this study, we first examine the concepts of environmental accounting, sustainability and environmental costs and then in the cement factories located in Turkey the environmental costs and environmental accounting will be given in the results of a survey made for the calculation of the sensitivity.Keywords: Environmental Accounting; Sustainability; Environmental Costs

scholarly journals PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA DUA PULUH LIMA PERUSAHAAN YANG TERDAFTAR DI INDEKS SRI KEHATI 2013

2018 ◽  
Vol 9 (2) ◽  
pp. 110-129
Author(s):  
Temy Setiawan
Keyword(s):  
Environmental Issues ◽  
Environmental Costs ◽  
Public Attention ◽  
The Public ◽  
Environment Quality ◽  
Common Criteria ◽  
Environmental Management Accounting ◽  
The Common ◽  
Nature Preservation ◽  
The Cost

The problems with the environment which has grabbed the public attention is the main reason for the development of environmental management accounting. Companies need to take parts in this continuous development. One efforts which has been done is to disclose of maintaining environment quality. The cost and benefit of the companies’ activity in responding to environmental issues is regarded as information which needs to be revealed in sustainable reporting. This research is aimed to explore the information of companies’ activity in relation to environmental issues. This research classifies the criteria of environmental costs into four (4) and analyses the companies indexed in SRI KEHATI. This is a qualitative research. The researcher conducts an analysis on 25 companies listed in 2013 SRI KEHATI index. This research finds that the most common activities conducted by the companies in taking their responsibilities to the environment is in waste management, energy efficiency, and nature preservation (in relation to biodiversity). There are only four (4) companies which have devoted most of their activities to environmental issues; Bank Negara Indonesia (Persero) Tbk, Tambang Batu Bara Bukit Asam (Persero) Tbk, Telelomunikasi Indonesia (Persero) Tbk, and United Tractors Tbk. The common criteria employed is preventive cost.

AUSTRALIAN SMEs AND THE ENVIRONMENT: SOME INSIGHTS

2011 ◽  
Vol 19 (04) ◽  
pp. 341-371 ◽  
Author(s):  
JEAN RAAR
Keyword(s):  
Information System ◽  
Social Issues ◽  
Environmental Issues ◽  
Environmental Responsibility ◽  
Business Activity ◽  
Environmental Costs ◽  
Environmentally Responsible ◽  
Internal Information ◽  
The Impact ◽  
Mailed Survey

The rationale of this study was to gain meaningful insights into SME awareness, practices and the assumed impacts associated with environmental issues. Supported by the theoretic interpretation of stakeholder theory, the study employed a mailed survey to gain data from SMEs operating nationally across Australia. The findings flag a diversity of results across industry groups and also firm size, particularly in relation to their awareness of environmental and social issues. The results also identified the areas of business activity where firms focus their efforts to be environmentally responsible, together with the types of environmental costs they incorporate into their internal information system. The results also revealed their view on the impact flowing from adopting environmental responsibility.

COST MANAGEMENT AT SMALL AND MEDIUM BUSINESSES. ENVIRONMENTAL ASPECT

2020 ◽  
Vol 2 (5) ◽  
pp. 48-52
Author(s):  
L. G. KIRILLOVA ◽  
◽  
N. V. SHIL’NIKOVA ◽  
Keyword(s):  
Small Businesses ◽  
Cost Management ◽  
Environmental Issues ◽  
Comprehensive Analysis ◽  
Production Costs ◽  
Management Approach ◽  
Environmental Costs ◽  
Effective Management ◽  
Environmental Aspect ◽  
Medium Businesses

The article is devoted to the development of a management approach to the costs of small businesses to solve environmental issues. It is shown that the use of the lean concept in environmental management allows us to neutralize the contradiction between increasing production volumes and environmental problems by a comprehensive analysis of the set of economic and environmental issues. The analysis of production costs is carried out. The categories that contribute to the effective management of environmental costs are marked.

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