ACCA考试《5高级业绩管理》知识辅导.docVIP

ACCA考试《P5高级业绩管理》知识辅导 本文由高顿ACCA整理发布，转载请注明出处 　　ENVIRONMENTAL MANAGEMENT ACCOUNTING? 　　by Shane Johnson 01 Jun 2004 This article is intended to help students understand environmental management accounting, its increasing importance, and new developments. The global profile of environmental issues has risen significantly during the past two decades, precipitated in part by major incidents such as the Bhopal chemical leak （1984） and the Exxon Valdez oil spill （1989）。 These events received worldwide media attention and increased concerns over major issues such as global warming, depletion of non-renewable resources, and loss of natural habitats. This has led to a general questioning of business practices and numerous calls for change. These questions have not only been raised by organisations such as Friends of the Earth, Greenpeace, or groups of eco-warriors, but from the United Nations, the European Union, the UK government, the British Bankers Association, insurance companies and pension funds. Recognition that our current way of life poses a threat to us and our planet, has led to global agreements on action to prevent future environmental damage. Such agreements include the Montreal Protocol, the Rio Declaration, and the Kyoto Protocol. Businesses have become increasingly aware of the environmental implications of their operations, products and services. Environmental risks cannot be ignored, they are now as much a part of running a successful business as product design, marketing, and sound financial management. Poor environmental behaviour may have a real adverse impact on the business and its finances. Punishment includes fines, increased liability to environmental taxes, loss in value of land, destruction of brand values, loss of sales, consumer boycotts, inability to secure finance, loss of insurance cover, contingent liabilities, law suits, and damage to corporate image. Nearly all aspects of business are affected by environmental pressures, including accountin