Accounting and financial reporting for environmental costs and liabilities

Roger Adams, Andrea Coulson, Kaspar Mueller, Andreas Sturm, Constantine Bartel

Research output: Book/ReportOther report

Abstract

Environmental financial accounting deals with accounting for and reporting on environmental transactions and events that affect, or are likely to affect, the financial position of an enterprise. One of the challenges is to ensure that 1) environmental costs and liabilities are accounted for by following relevant accounting standards or, in their absence, generally accepted accounting practices, and 2) the meaningful disclosure of the environmental performance of an enterprise is provided. A further challenge is to ensure that appropriate management accounting procedures are, where necessary, developed, and used, for instance, to cost out pollution controls, to compare alternative materials that can be used in manufacturing, and to investigate recycling alternatives.
LanguageEnglish
Place of PublicationBasel
PublisherUNCTAD United Nations Conference on Trade and Development
Number of pages176
ISBN (Print)1859083358
Publication statusPublished - 2002

Publication series

NameUNCTAD Report
PublisherUnited Nations Publications

Fingerprint

An enterprise
Financial reporting
Environmental liability
Accounting practices
Management accounting
Pollution control
Accounting standards
Disclosure
Costs
Financial accounting
Accounting procedures
Environmental performance
Manufacturing

Keywords

  • environmental accounting

Cite this

Adams, R., Coulson, A., Mueller, K., Sturm, A., & Bartel, C. (2002). Accounting and financial reporting for environmental costs and liabilities. (UNCTAD Report). Basel: UNCTAD United Nations Conference on Trade and Development.
Adams, Roger ; Coulson, Andrea ; Mueller, Kaspar ; Sturm, Andreas ; Bartel, Constantine. / Accounting and financial reporting for environmental costs and liabilities. Basel : UNCTAD United Nations Conference on Trade and Development, 2002. 176 p. (UNCTAD Report).
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Adams, R, Coulson, A, Mueller, K, Sturm, A & Bartel, C 2002, Accounting and financial reporting for environmental costs and liabilities. UNCTAD Report, UNCTAD United Nations Conference on Trade and Development, Basel.

Accounting and financial reporting for environmental costs and liabilities. / Adams, Roger; Coulson, Andrea; Mueller, Kaspar; Sturm, Andreas; Bartel, Constantine.

Basel : UNCTAD United Nations Conference on Trade and Development, 2002. 176 p. (UNCTAD Report).

Research output: Book/ReportOther report

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Adams R, Coulson A, Mueller K, Sturm A, Bartel C. Accounting and financial reporting for environmental costs and liabilities. Basel: UNCTAD United Nations Conference on Trade and Development, 2002. 176 p. (UNCTAD Report).