Pelaporan Biaya Lingkungan Sebagai Alat Bantu Bagi Pengambilan Keputusan Yang Berkaitan Dengan Pengelolaan Lingkungan

Dian Agustia

23 citations0/0 files storedAKRUAL Jurnal Akuntansi

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Accounting and Financial Management Accounting Theory and Financial Reporting Corporate Social Responsibility Reporting

Abstract

AbstractEnvironmental accounting is a term associated with the inclusion of environmental costs into corporate accounting practices.The proportion ofenvironmental costsis20% oftotal operational costs company. Environmental costsare groupedinenvironmentalmedia, amongothers: (a) water/climate, (b) Wastewater, (c) waste, (d) soil/groundwater, (e) noise/vibration, (f) biodiversity/landscape, (g )radiation. Classification ofenvironmental mediais based onUnitedNationsStatisticsDivisionpublicationentitledIntegratedEnvironmentaland EconomicAccounting. The mediaenvironmentisrepresentedcategoriesof environmentalimpactscausedtonature.

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References

2001Accounting for the Environment 2000Environmental management accounting in Europe: current practice and future potential 2013An Introduction to Environmental Accounting as a Business Management Tool: Key Concepts and Terms 2001Environmental Cost Accounting and Business Strategy

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2020EFEK GREEN ACCOUNTING TERHADAP MATERIAL FLOW COST ACCOUNTING DALAM MENINGKATKAN KEBERLANGSUNGAN PERUSAHAAN

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