Corporate environmental costs – classification and disclosures in external reports
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2012, Vol 2012, Issue 65
Abstract
An increase in using environmental protection instruments in the national environmental policy results in companies being obliged to undertake pro-ecological activities which are necessary for reducing not only the effects of pollution but also its causes. However, this is related to whether or not companies have access to accurate environmental information about their influence on the environment. Above all, data on environmental costs are important as they are a basis for efficient and effective use of natural resources and prevention of environmental damage. Therefore, the paper aims to present: • interpretation of the corporate environmental costs definition; • information on how corporate environmental costs are included in the system of company’s cost accounting and methods of their classification on the basis of survey results; • ways of presenting environmental costs in corporate external reporting. The survey which was conducted within the project „Koszty ochrony środowiska w systemach rachunku kosztów przedsiębiorstw przemysłowych w Polsce” („Environmental protection costs in corporate cost accounting in Poland”) in 2008 targeted Pomeranian companies from various industries. The results indicate that the companies had many problems with the measurement, recording and division of environmental costs. This results from the lack of uniform solutions enabling the disclosure, evidence and evaluation of these costs. Therefore, environmental costs are mainly measured by the existing system of cost accounting, without isolating particular accounts.
Authors and Affiliations
Arleta Szadziewska
Keywords
Related Articles
- EP ID EP69277
- DOI -
- Views 150
- Downloads 0
Discussion about the objective of financial reporting based on International Financial Reporting Standards
The article analyses and assesses proposals for changes concerning the objective of financial reportingbased on International Financial Reporting Standards (IFRS), presented in comments on the exposuredraft of the Concep...
Krystyna Rajzer – sylwetka życiowa i akademicka
Kilka miesięcy temu w Krakowie 17 lutego 2016 r. pożegnaliśmy na zawsze Profesor Krystynę Rajzer – nau-kowca w dziedzinie rachunkowości i długoletniego nauczyciela akademickiego oraz wychowawcę wielu pokoleń studentów ob...
Jakość Systemu Pomiaru Dokonań Ministerstwa Rolnictwa w Estonii
Celem artykułu jest ocena jakości systemu pomiaru dokonań w Ministerstwie Rolnictwa w Estonii po-przez ustalenie, czy system spełnia określone regulacje. Regulacje te można podzielić na dwie kategorie: wymagania systemow...
Accountancy in Poland in the period of centrally planned economy. A few comments from experience
Accountancy in Poland in the period of centrally planned economy. A few comments from experience<br/><br/>This article presents comments on selected aspects of the accounting law applicable in Poland in the period of the...
Generalization of profit sensitivity analysis
The aim of the article is to present two-dimensional sensitivity analysis of profit as one of the most sig-nificant concepts in contemporary management accounting. In the first part of the paper, selected prob-lems of m...