Suchergebnisse

Environment management and protection are top global priorities, but little is known about the reporting in regions of Africa. The six papers in this volume provide much needed information for academics, practitioners and policy makers about environmental accounting and management in Africa.

AbstractEnvironmental management has entered boardrooms, factories and business premises with economic, social and legal consequences. Sound environmental management provides corporations with a competitive advantage in addition to fulfilling corporate social responsibility and adding value to the business. The command and control policy of governments, the world over, has not produced the desired result. Corporate environmental reporting is emerging as a tool for the same. Indian corporations, like their counterparts in developed countries, took hesitant steps towards environmental protection – most of them driven by legal compliance. A selected few companies, however, took to environmental protection, enhancement and reporting through overall business considerations. The study indicates that environmental reporting, barring a few cases, is unsystematic and non‐comparable. Though good work is being done by some industrial sectors and some units in different sectors, the reports seem to be aimed more at publicity than providing environmental facts and figures. A good quality of environmental reporting, like good environmental performance, needs to be encouraged and rewarded. Copyright © 2004 John Wiley & Sons, Ltd and ERP Environment.

The subject of research is the theoretical basis for the formation of environmental reporting. The purpose of the article is aimed at generalizing and deepening theoretical knowledge in the field of organization of accounting and reporting of activities of domestic economic entities. The methodological basis of the study is general scientific and special methods of scientific knowledge used at the empirical and theoretical levels of research: comparative, analytical, selective, dialectical, systemic approach, induction and deduction, generalization. Results of work. The relevance of this research topic lies in the huge impact of uncontrolled quantitative pollution on the natural environment, for example, due to ecologically unregulated activities, the soil is depleted, the earth is heated and people begin to develop respiratory diseases. Therefore, it is necessary to monitor the activities of the enterprise and form environmental accounting and reporting on its basis in order to reduce the impact on the natural environment, thereby solving the urgent environmental problem. Field of application of results in the activities of enterprises, institutions, organizations. Conclusions. However, in Ukrainian reality, there are gaps in the development and implementation of corporate environmental accounting and reporting, since the government has not defined legislation and other regulatory bodies to reflect the conceptual foundations of environmental accounting and reporting. Concern about environmental responsibility and sustainable industrial development has given rise to a new field of environmental accounting and reporting. Based on this, theoretical foundations of environmental accounting and reporting are studied with a special emphasis on the Ukrainian scenario.