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Research on Enterprise’s Environmental Cost Disclose
Author: PengMin
Tutor: WenSuBin
School: Nanjing University of Technology and Engineering
Course: Accounting
Keywords: Empirical research The Environment report Environmental costs Information disclosure
CLC: F205
Type: Master's thesis
Year: 2012
Downloads: 267
Quote: 0
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Abstract
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The environment problem caused by population growth and economical development become China’s key management direction during the 12th Five-year plan. Meanwhile enterprises are blamed because of their original sin "pollution". environmental management will become a powerful tool for enterprises to obtain competitive in the new era. Environmental costs is the key part of the environment management during the whole process of analysis and decision-making. In this context, we study the disclose and control model of these costs.Based on the study of the past,we reference of their research achievements and experience. In the research method,we adopt normative research combined with empirical research, and theoretical analysis combined with practice analysis,and we use qualitative analysis combined with quantitative analysis. The whole paper contains five major parts: (1)Introduce the background and significance, we study the related theory, through the economic and environmental data of China in recent years, we find that China’s economic development affect our environmental,in this condition,It’s necessarily for enterprises to undertake the environment responsibility actively;(2)Empirical analysis the environmental costs information in the CRS report to find Chinese enterprises’social responsibility management and environmental cost management;(3)Learn from the domestic and foreign excellent environment report mode, combined with the situation of Chinese enterprises’ environmental cost information disclosure situation, we Build the environmental cost disclose model based on the principle of Activity Based Costing(ABC)and Life Cycle Approach (LAC);(4)Summary.The innovation of our study is the environmental costs disclosure model.By our empirical research, we found that the Chinese enterprises have difficulties to disclose the environmental costs because they lack of the standards, our model can help to solve these problems.Our study aim to help corporations to control their environmental costs in a scientific and quantitative means, which bring the Win-win of economic performance and environmental performance.
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CLC: > Economic > Economic planning and management > Management of National Economy > Management of resources,environment and ecology
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