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Working Papers in Accounting and Finance -ACCOUNTING FOR ENVIRONMENTAL COST

In response to various pressures, businesses have begun to report externally on their environmental policy and performance. The significance of such external reporting depends on the extent of changes in management culture and systems and on how new measures influence management decisions. The 'greening of accountancy' involves a reappraisal of how to identify and measure the relevant costs of processes and products (such as 'Total Cost Assessment') and a redesign of incentive mechanisms. Through these changes managerial decisions and corporate behaviour may be refocussed towards the goal of achieving sustainable development, for example by pursuing a viable industrial ecology | lse aberenv lsewpweb.doc 12.11.00 THE LONDON SCHOOL OF ECONOMICS AND POLITICAL SCIENCE Department of Accounting and Finance Working Papers in Accounting and Finance ACCOUNTING FOR ENVIRONMENTAL COST RICHARD MACVE reprinted from D. Richards ed. The Industrial Green Game Implications for Environmental Design and Management Washington D.C National Academy Press 1997 pp.185-199 ISBN 0-85404-434-5 . R.H. Macve 2000 Y mae fersiwn Cymraeg ar gael oddi wrth yr awdur 0 Working Papers in Accounting and Finance ACCOUNTING FOR ENVIRONMENTAL COST ABSTRACT In response to various pressures businesses have begun to report externally on their environmental policy and performance. The significance of such external reporting depends on the extent of changes in management culture and systems and on how new measures influence management decisions. The greening of accountancy involves a reappraisal of how to identify and measure the relevant costs of processes and products such as Total Cost Assessment and a redesign of incentive mechanisms. Through these changes managerial decisions and corporate behaviour may be refocussed towards the goal of achieving sustainable development for example by pursuing a viable industrial ecology. Evidence to date suggests that organizational inertia including the relative lack of involvement on the part of accountants themselves is inhibiting such changes. There is however a paradox that improving environmental performance is often advocated as remedying defects in a company s assessment of their own self-interest. This new role of accounting is at present embryonic. A number of theoretical and practical issues need research and experiment if its potential is to be realized. There is a need to recognize a new dimension namely costs which represent environmental benefits and vice versa . The appropriate balance between the roles of physical and financial performance indicators is not yet established. Moreover the fundamental relationship between .