欧洲的环境管理会计 应用现状和发展潜力【外文翻译】.pdfVIP

外文文献翻译译文 一、 外文原文 原文 Environmental management accounting in Europe: current practice and future potentia ABSTRACT This paper reports and analyses the results of a trans-European project to investigate the present and potential future links between the environmental management and management accounting functions of a company or business. A taxonomy of four broad but distinct a roaches to environmental accounting is identified from the literature: external financial reporting; social accountability reporting; energy and materials accounting; and environmental management accounting. This project focuses on the latter - the generation, analysis and use of financial and related non-financial information, in order to su ort management within a company or business, in integrating corporate environmental and economic policies and building sustainable business. The research involved interviews with accountants and environmental managers at eighty-four companies in Germany, Italy, The Netherlands and the UK, and detailed case studies of fifteen companies in those four countries. The paper summarizes the findings of the research and their implications for four core hypotheses, goes on to discuss international differences, and concludes by reviewing the implications of the results for likely future developments. 1.APPROACHES TO BUSINESS-LEVEL ENVIRONMENTAL ACCOUNTING The academic and practitioner literature on environmental accounting at the level of the individual company or business spans several different a roaches, and the term environmental accounting is itself used loosely and ambiguously. In order to position a specific project within the literature, and define at least broad boundaries within which empirical work can be carried out, some taxonomy is nee