企業(yè)環(huán)境會(huì)計(jì)是否具有商業(yè)意義？【外文翻譯】

1、外文文獻(xiàn)翻外文文獻(xiàn)翻譯譯譯譯文原文：Chapter13DoesCpateEnvironmentalAccountingMakeBusinessSenseAbstractBusinessesdonotoperateinavacuum.Theyaresubjecttolegalrequirementsindustrypracticestheyrequireresourcestomanufactureproductsrenderservice

2、stheyoperateinanenvironmentfromwhichtheydrawtheirresourceswhichmaybeaffectedbytheiractivitiestheyoperateinacommunityfromwhichtheydrawtheirwkfcewhichmayalsobeimpactedbytheiractivities.Cpateenvironmentalaccountingisoneofth

3、etoolsthatcanbeusedbybusinessestoaddressthesechallenges.Fanganisationtoapplyenvironmentalaccountingitmustmakebusinesssense.Implementingenvironmentalaccountingmayrequireresources.Therefeabusinessmustweighupthebenefitscost

4、sthereof.Thispaperdiscussesthefourelementsofcpateenvironmentalaccountingi.e.environmentalmanagementaccountingenvironmentalfinancialaccountingenvironmentalreptingenvironmentalfinancialauditing.Thepotentialbenefitsthatcanb

5、ederivedfromeachoftheseelementsarediscussed.Manybenefitscanbereapedfromimplementingdifferentelementsofcpateenvironmentalaccounting.Somebenefitsenhanceinternalefficiencycompetitiveadvantagewhilstothersenhancelegitimisatio

6、nstakeholderrelations.Thispaperalsoarguesthatfthefullbenefitsofcpateenvironmentalaccountingtobereapedtheelementsofenvironmentalaccountingshouldbeintegratedwitheachotherinthedaytodaybusinessofanganisation.Thelinkagesinter

7、actionsamongtheelementsofcpateenvironmentalaccountingaswellasthelinkagesbetweencpateenvironmentalaccountingthebroaderbusinessprocessesofthecompanyarediscussedbasedonadiagrammaticmodel.Fig.13.1Theelementsofcpateenvironmen

8、talaccountingFanganisationtoapplyenvironmentalaccountingtoitsfullestextentitmustmakebusinesssense.Implementingenvironmentalaccountingmayrequireresourcesparticularlyintheinitialstages.Therefeabusinessmustweighupthebenefit

9、scoststhereof.Howevercautionshouldbeexercisedinsuchcostbenefitassessmentasmanyenvironmentalotherfactsmaynoteasilylendthemselvesfquantification.Onemustalsobecarefulnottofocusonfinancialbenefitsonly.Onecanevenaskthequestio

10、n:shouldweatalltrytorationaliseimplementationofenvironmentalmanagementmeasuresbypointingoutbusinessbenefitsShouldbusinessnotimplementthesemeasuresbecausetheyaresociallyobligedexpectedtodosointermsofanmativeapproach(Bebbi

11、ngton1997)Whetheronewouldonlywanttofollowthenmativeapproachnotidentifyingbusinessbenefitsfromenvironmentalaccountingmighthelptopersuadebusinesspeoplewhotendtothinkmostlyinbottomlinetermstoconsidertheimplementationthereof

12、.Cpateenvironmentalaccountingisanelementofcpateenvironmentalmanagement.Therefebenefitsderivedfromcpateenvironmentalaccountingarecloselyrelatedtobenefitsderivedfromcpateenvironmentalmanagement.Reapingbenefitsfromcpateenvi

13、ronmentalaccountingisadynamicconcept.Someelementsofenvironmentalaccountingmayhavemeprominentbenefitsthanothers.Benefitsderivedfromenvironmentalaccountingcanbeinternally[e.g.efficiencycompetitiveadvantage]externally[e.g.s

14、takeholder]ientated(Hart1995).Allbenefitsidentifiedmaynotnecessarilybeavailablefallroleplayers.Howeverthebenefitsdiscussedbelowhaveallbeenidentifiedinsomesituationsmaybeavailablefcompaniesdependingoncircumstances.Theavai

15、labilityofbenefitsmayalsochangeovertimedependonthephaseofimplementationofcpateenvironmentalaccounting.MadsenUlhi(2003)foundthatDanishcompaniesthathadimplementedenvironmentalmeasuresinanearlystagehadexhaustedthe‘lowhangin