来源：财萃网 | 更新：2016-08-24 17:14:27 | 关键词：ACCA F5知识点
There are three main reasons why the management of environmental costs is becoming increasingly important in organisations.
First， society as a whole
has become more environmentally aware， with people
becoming increasingly aware about the ‘carbon footprint’ and
recycling taking place now in many countries. A ‘carbon footprint’ （as defined by the
Carbon Trust） measures the total greenhouse gas emissions caused directly and
indirectly by a person， organisation， event or product.
Companies are finding that they can
increase their appeal to customers by portraying themselves as environmentally
responsible. Second， environmental costs are becoming huge for some companies， particularly those operating in highly industrialised sectors such as oil
production. In some cases， these costs can amount to more than 20% of operating costs. Such
significant costs need to be managed. Third， regulation is
increasing worldwide at a rapid pace， with penalties for
non-compliance also increasing accordingly. In the largest ever seizure related
to an environmental conviction in the UK， a plant hire firm， John
Craxford Plant Hire Ltd， had to not only pay ￡85，000 in costs and fines but also got ￡1.2m of its assets
seized. This was because it had illegally buried waste and also breached its
waste and pollution permits. And it‘s not just the companies that need to
worry. Officers of the company and even junior employees could find themselves
facing criminal prosecution for knowingly breaching environmental regulations.
But the management of environmental costs
can be a difficult process. This is because first， just as EMA is
difficult to define， so too are the actual costs involved. Second， having
defined them， some of the costs are difficult to separate out and identify. Third， the costs
can need to be controlled but this can only be done if they have been correctly
identified in the first place. Each of these issues is dealt with in turn
定义环境成本 - DEFINING ENVIRONMENTAL COSTS
Many organisations vary in their definition
of environmental costs. It is neither possible nor desirable to consider all of
the great range of definitions adopted. A useful cost categorisation， however， is that
provided by the US Environmental Protection Agency in 1998. They stated that
the definition of environmental costs depended on how an organisation intended
on using the information. They made a distinction between four types of costs：
conventional costs： raw
material and energy costs having environmental relevance potentially hidden
costs： costs captured by accounting systems but then losing their identity
in ‘general overheads’
contingent costs： costs to be
incurred at a future date， eg clean up costs image and relationship costs： costs that， by their
nature， are intangible， for example， the costs of preparing environmental reports.
The UNDSD， on the other hand， described environmental costs as comprising of：
costs incurred to protect the environment， eg measures taken to prevent pollution and costs of wasted material， capital and labour， ie inefficiencies in the production process.
Neither of these definitions contradict each other； they just look at the costs from slightly different angles. As a Paper F5 student， you should be aware that definitions of environmental costs vary greatly， with some being very narrow and some being far wider.