环境会计和报告理论模型研究:基于假设前提的分析

A Research On Environmental Accounting and Reporting Theoretical Model : Based on the Analysis of Premises

本文构建一个多层理论模型并以此支撑环境会计和报告。理论模型以假设为前提,构建新的会计核算系统核算企业对环境产生的影响,公司需要向利益相关者报告环境会计核算的内容。

This article develops a multilayered theoretical model to underpin environmental accounting and reporting. This theoretical model has eight premises. It begins with the fundamental premise that environmental change puts the planet at risk. Given that industry has a great impact on the environment and that society legitimates industry it is argued that industry has a duty to act. As the present situation appears to put the planet in jeopardy,there is a need for a new relationship between industry and the environment. It is argued that, although there should be a long-term radical reorientation, in the immediate short-term sustainable development should be the target. There is a need for a measurement system to assess industry’s impact, but current accounting is inadequate for a variety of reasons There is thus a need for a new holistic accounting which captures corporate environmental impacts.Finally, it is argued that companies because of their stewardship function should report their environmental accounting to their stakeholders.