Environmental Accounting Case Study

Chapter 4:

Environmental Accounting

Environmental Accounting

Environment is mother and economy is son, and accounting is the language that son can understand, and building sector is the son’s shelter. In this study, accounting tries to explain to the mother’s concerns about the bad effect of her son’s shelters on her breath and future life. Here's environmental accounting, gives mother’s recommendations to the son in one of the important aspect (building sector) of green living such as building sector. As in the first chapter, the role of accounting for Green environment noted, here is a combination of accounting and environment is a main keyword.

This study has a history about EA in chapter 1 which is provides The development of Chinese

Although accounting is carried out by specialized institutions, discussions of environmental accounts, particularly at the initial stage of its implementation, typically involve collaborative efforts by different government agencies, non-governmental sectors and external organisations. seriesf-78E

EA is a term with a variety of meanings. In many backgrounds, environmental accounting is taken to mean the identification and reporting of environment specific costs, such as liability costs or waste disposal costs. For the purposes of this thesis, a much more general definition is used. "Environmental accounting" is more than accounting for environmental benefits and costs of C&D and C&D wastes. It is accounting for building cost and 5 main building materials costs and demolition cost for 1 meter square.

EA is A new accounting discipline ,academic research began in late 1990s by individual researchers and using a micro-based approach in most cases(Maghale Ha _Xia0) and regarding to his paper there is no environmental accounting standards or guidelines for companies and the EA has 2 methodologies such as : Normative statement and Empirical studies: questionnaire, descriptive statistics,

It proposes a series of versions or "building blocks" for the construction of the accounts, beginning with physical accounts and disaggregation of data already included in the SNA, and working towards more complex I information such as calculation of depletion and estimation of the maintenance costs and expenditures required for sustainable use of resources. None of the versions of the SEEA goes as far as valuation of non-marketed E