Industrial environment and environmental benefits associated with internal cost study - A Case Study of SHARP

• Main Authors: Yun-ru Lin, 林韻茹
• Other Authors: Hua-rong Shen
• Format: Others
• Language: zh-TW
• Online Access: http://ndltd.ncl.edu.tw/handle/re9cnc

碩士 === 元培科技大學 === 企業管理研究所 === 99 === While financial performance plays the key role in corporate business development in the past, and the government and stakeholders’ growing concerns over environmental protection, the representation and disclosure under conventional accounting system can no longer provide information that is needed for effectively evaluate environmental concerns. Under the situation, an environmental accounting tool that combines current accounting operation with additional provision of environmental information is gradually recognized and adopted by corporations. The environmental accounting system is already adopted by most companies in Japan due to promotion by its government and self-demand by its corporations. By providing environmental accounting information, companies may increase their green competitiveness and provide basis of evaluation by the stakeholders and non-governmental organizations over the companies. Companies themselves may also benefit from environmental organizations over the companies. Companies themselves may also benefit from environmental accounting information when evaluating the return on environment related investment. Because environmental accounting is implemented in Japanese currently under the Environmental Accounting Guidelines published by the Japanese Ministry Of Environment, the completeness and creditability is satisfactory in general. This study analysis the environmental accounting chapter of a social responsibility report issued by a Japanese high-tech company in the range of 5 years. Through various analysis, it is shown that a company may indeed establish more knowledge base over environmental issues through environmental accounting information